In re Pacific Land Sales, Inc.

56 F.3d 73 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. In re PACIFIC LAND SALES, INC., formerly known as Kenneth S. Hayashi Corporation, Debtor Dale J. PARSONS, Jr.; Virginia Parsons; Blue Wave Broadcasting, Inc., a Hawaii corporation, Appellants, v. Gary A. PLOTKIN, Chap. 7 Trustee, Appellee. No. 94-56140. United States Court of Appeals, Ninth Circuit. Submitted May 16, 1995. * Decided May 19, 1995. Before: WALLACE, Chief Judge, HUG and NOONAN, Circuit Judges. 1 MEMORANDUM ** 2 Dale J. Parsons Jr. and Virginia Parsons and Blue Wave Broadcasting Inc. (collectively "Parsons") appeal the Bankruptcy Appellate Panel's ("BAP") decision, dismissing their appeal from the bankruptcy court order as untimely. The Parsons contend that the BAP erred by dismissing their appeal because the judgment of the bankruptcy court was not final and because unique circumstances and excusable neglect justified the untimeliness of their notice of appeal. We have jurisdiction under 28 U.S.C.…