United States Bankruptcy Appellate Panel for the Ninth Circuit October 6, 2004, BAP Nos. WW-03-1637-MaSP, WW-04-1021-MaSP. Bankruptcy No. 02-25027 (Arkison v. Frontier Asset Management, LLC (In Re Skagit Pacific Corp.))

OPINION

MARLAR, Bankruptcy Judge.

The chapter 7

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trustee (the “Trustee”) appeals the bankruptcy court’s recognition of a security interest in proceeds from an

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account receivable. The Trustee contends that the receivable was generated from post-petition cash proceeds and had not been properly traced to pre-petition collateral.