Court of Appeals for the Ninth Circuit February 12, 1990, 88-15281 (In Re American Bicycle Association)

895 F.2d 1277 65 A.F.T.R.2d 90-672, 58 USLW 2488, 90-1 USTC P 50,104, 20 Bankr.Ct.Dec. 239, Bankr. L. Rep. P 73,249 In re AMERICAN BICYCLE ASSOCIATION, Debtor. AMERICAN BICYCLE ASSOCIATION; Bernard R. Anderson, Appellants, v. UNITED STATES of America, ex rel. INTERNAL REVENUE SERVICE, Appellee. No. 88-15281. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 5, 1989.