In re Indian Wells Estates, Inc.

96 F.3d 1451 78 A.F.T.R.2d 96 -6465, 96-2 USTC P 50,521 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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 INDIAN WELLS ESTATES, INC., a California corporation; Indian Mountain Meadows, Inc., a California corporation; KEM, Inc., a California corporation; VEK, Inc., a California corporation, Debtors. David A. GILL, Chapter 11 Trustee; Committee of Creditors Holding Unsecured Claims, Appellants, v. INDIAN WELLS ESTATES, INC., a California corporation; United States of America, et al., Appellees. No. 95-55000. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 9, 1996. Decided Sep. 03, 1996. Before: HALL, O'SCANNLAIN, and KLEINFELD, Circuit Judges. 1 MEMORANDUM * 2 The Committee of Creditors Holding Unsecured Claims in the Indian Wells Estates, Inc. bankruptcy case (the "Committee") appeals the district court's order, which (1) reversed the bankruptcy court's order denying the United States' motion to reconsider the court's prior order disallowing the…