In Re: Hal, Inc. Hawaiian Airlines Inc. West Maui Airport, Inc. Debtors. Hal, Inc. Hawaiian Airlines Inc. West Maui Airport, Inc. v. United States
Court of Appeals for the Ninth Circuit
1Opinion of the Court
REINHARDT, Circuit Judge:
Hawaiian Airlines appeals a ruling of the Bankruptcy Appellate Panel affirming a bankruptcy judge’s granting of a setoff to various agencies of the United States under 11 U.S.C. § 553 on the ground that the agencies constituted a- unitary creditor for purposes of the Bankruptcy Act. We affirm.
I
On September 21, 1993, Hal, Inc., Hawaiian Airlines, Inc., and West Maui Airport, Inc., (collectively “Hawaiian Airlines”) filed a petition for reorganization pursuant to Chap-. ter 11 of The Bankruptcy Code. Prior to filing the petition, Hawaiian Airlines had been paying…
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