Hayes

34 F.3d 1072 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Thomas E. HAYES, Agretech Trustee, Steven Guttman, FPI Trustee, Plaintiffs-Appellants, v. ARTHUR YOUNG & COMPANY, Defendant-Appellee. Thomas E. HAYES, Agretech Trustee, Steven Guttman, FPI Trustee, FPI Nursery Partners 1985-I Public Offering Class, Plaintiffs-Appellees, v. Karl HAUSHALTER, Ernest & Young, formerly Arthur Young & Company, Defendants-Appellants. In re FPI/AGRETECH SECURITIES LITIGATION. Thomas E. HAYES, Agretech Trustee, FPI Nursery Partners 1985-I Public Offering Class, Plaintiffs-Appellants, v. Karl HAUSHALTER, Ernest & Young, formerly Arthur Young & Company, Defendants-Appellees. Nos. 91-15531, 91-15546 and 91-15593. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 7, 1992. Decided Aug. 26, 1994. Before: HALL, BRUNETTI, and LEAVY, Circuit Judges. 1 MEMORANDUM ** 2 Chapter 11 bankruptcy proceedings were initiated against a tropical plant grower and a tax…