Legal Opinion

United States v. Alaska National Bank

Court of Appeals for the Ninth Circuit

Decided February 25, 1982No. Nos. 80-3131, 80-3132PublishedCited by 1 opinion

1Opinion of the Court

SKOPIL, Circuit Judge:

The United States, on behalf of the Internal Revenue Service, appeals the order of the district court affirming the bankruptcy court’s confirmation of a settlement agreement between the trustee in bankruptcy and Alaska National Bank. We have jurisdiction under 11 U.S.C. § 47(a) (1976) (repealed 1978).

FACTS

Until April 1976, Cecilia and Gerald Walsh were in the construction business, operating two separate enterprises: a partnership, Beaver Builders, and a corporation, Walsh Construction, Inc. In April 1976, the Walshes, individually and as a partnership, and Walsh…

2Cases cited27 opinions

  1. Protective Committee for Independent Stockholders of TMT Trailer Ferry, Inc. v. AndersonSupreme Court of the United States · 1968
  2. Nicholas v. United StatesSupreme Court of the United States · 1966
  3. Chemical Bank New York Trust Co. v. KheelCourt of Appeals for the Second Circuit · 1966
  4. In Re Lester C. Blair, Bankrupt. Port O'Call Investment Co. v. Lester C. Blair, by and Through Richard A. Peterson, TrusteeCourt of Appeals for the Ninth Circuit · 1976
  5. United States v. Irving I. Bass, Trustee in Bankruptcy of the Estate of Leland Cameron, BankruptCourt of Appeals for the Ninth Circuit · 1959

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3Cited by1 opinion

  1. In the Matter of Walsh Construction, Inc., Bankrupt. United States of America v. Alaska National Bank of the North and Paul Burlingame, Trustee, in the Matter of Cecilia Ruth Walsh, Gerald Patrick Walsh, D/B/A Beaver Builders, Bankrupts. United States of America v. Alaska National Bank of the North and Paul Burlingame, TrusteeCourt of Appeals for the Ninth Circuit · 1982

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