In Re Stone

6 F.3d 581 72 A.F.T.R.2d 93 -6103, 93-2 USTC P 50,635 In re Linda Jane STONE, dba The Broiler; aka Linda Jane Duviek Stone; aka Linda Jane Haskins, Debtor. UNITED STATES of America, Appellant, v. Linda Jane STONE; Alaska Hotel & Restaurant Trust Funds; K & L Distributors, Inc.; C.R. Kennelly; State of Alaska; Fairbanks North Star Borough, Appellees. No. 91-36338. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 3, 1993 Decided Sept. 22, 1993. William S. Estabrook, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellant. Teresa Williams, Asst. Atty. Gen., Anchorage, AK, for appellees. Randall G. Simpson, Jermain, Dunnagan & Owens; Anchorage, AK, for appellees. Appeal from the Ninth Circuit Bankruptcy Appellate Panel. Before: SCHROEDER, FLETCHER and ALARCON, Circuit Judges. ALARCON, Circuit Judge: 1 The United States appeals from the Bankruptcy Appellate Panel's decision affirming the bankruptcy court's summary judgment order in favor of the State of Alaska ("State"), Fairbanks North Star Borough ("Borough"), Alaska Hotel & Restaurant Employee Trust Funds ("Hotel"), C.R. Kennelly ("Kennelly"), and K & L Distributors ("K & L").…