Court of Appeals for the Ninth Circuit June 19, 2001, No. 99-55828, 99-56060; D.C. No. CV 98-1899 DDP; Bankr.Adv. No. AD 96-02590 TD; D.C. No. CV 98-6523 DDP; Bankr.Adv. No. AD 96-03893 TD (Neilson v. Alpha Financial Corp.)

MEMORANDUM *

These two cases are part of four consolidated appeals arising from the bankruptcy proceedings of Debtors, First T.D. & Investment, Inc. (“FTD”) and Joint Development, Inc. (“JDI”). All four appeals arise from actions brought by Appellee R. Todd Neilson, appointed trustee for the bankrupt estates (“the Trustee”).