IN RE GOTTHEINER

No. 81-4557.

703 F.2d 1136 (1983)

In re Peter GOTTHEINER, Bankrupt. UNITED STATES of America, Plaintiff-Appellee, v. Peter GOTTHEINER, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

April 14, 1983.


Attorney(s) appearing for the Case

Lawrence M. Pines, Nick V. Avtonomoff, San Francisco, Cal., for defendant-appellant.

David V. Seaman, argued, Dept. of Justice, Washington, D.C., Paul McGrath, Asst. Atty. Gen., Michael Kimmel, Dept. of Justice, Washington, D.C., G. William Hunter, U.S. Atty., San Francisco, Cal., for plaintiff-appellee.

Before TRASK and POOLE, Circuit Judges, and BELLONI, District Judge.


BELLONI, District Judge.

Peter Gottheiner appeals the decision of the district court, which affirmed the bankruptcy court's decision1 against him in an adversary proceeding. In that proceeding, the United States obtained a judgment against Gottheiner for violating federal priority statutes.2 The bankruptcy court based its judgment in part on a prior decision

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