United States Bankruptcy Appellate Panel for the Ninth Circuit June 20, 1997, BAP No. NC-96-1559-RRYME, Bankruptcy No. 94-31395-WTC, Adv. No. 94-3476-TC (Walsh v. Townsquare Associates (In Re Montross))

OPINION

RUSSELL, Bankruptcy Judge:

The trustee appeals the bankruptcy court’s decision which denied his claims for relief pursuant to §§ 547,

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548, and 549 to recover the funds the debtor transferred into a partnership’s bank accounts on the ground that the partnership was not a transferee within the meaning of § 550, and which denied his claims to recover the fluids the debtor transferred into