In Re Pacific-Atlantic Trading Company

64 F.3d 1292 76 A.F.T.R.2d 95 -6127, 64 USLW 2152 , 34 Collier Bankr.Cas.2d 402 , Bankr. L. Rep. P 76,604 , 95 Cal. Daily Op. Serv. 6646 , 95 Daily Journal D.A.R. 11 ,401 In re PACIFIC-ATLANTIC TRADING COMPANY, a California corporation, Debtor. Edward F. TOWERS, Trustee, for Pacific Atlantic Trading Company, a California corporation, Plaintiff-Appellee, v. UNITED STATES of America and Internal Revenue Service, Defendants-Appellants. No. 93-16668. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 15, 1995. Decided Aug. 23, 1995. Gary D. Gray, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendants-appellants. Dennis D. Davis, Goldberg, Stinnett, Meyers & Davis, San Francisco, CA, for plaintiff-appellee. Appeal from the United States District Court for the Northern District of California. Before: HUG, ALARCON, and TROTT, Circuit Judges. ALARCON, Circuit Judge: 1 The United States of America ("Government") appeals from the district court's order affirming the judgment of the bankruptcy court. The district court ruled that the Government's claim for 1988 income taxes, filed as an administrative claim in Pacific Atlantic Trading Company's ("PATCO")…