Court of Appeals for the Ninth Circuit September 16, 1997, 96-15978 (In Re: Hal, Inc. Hawaiian Airlines Inc. West Maui Airport, Inc. Debtors. Hal, Inc. Hawaiian Airlines Inc. West Maui Airport, Inc. v. United States)

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.