IN RE PRIEST

In re Albert PRIEST, Jr., Debtor. Albert PRIEST, Jr., Plaintiff, v. PROGRESSIVE SAVINGS & LOAN ASSOCIATION, a corporation, Trusten E. Apperson and Janet J. Apperson, husband and wife, West Whittier Paint Co., Western Medical Commercial Exchange, Inc., a corporation, State of California, State Board of Equalization, Guadalupe Priest, wife of plaintiff herein, Curtis B. Danning, interim trustee, Defendants. Internal Revenue Service, United States of America, Defendant-Appellant, State of California, Employment Development Department, Defendant-Appellee. PROFESSIONAL ESCROW SERVICES, a California corporation, Plaintiff, v. Esther B. MENDELSOHN, Robert Muchinikoff, Anita R. Muchnikoff, Robert Muchnikoff and Anita Muchnikoff dba Bob's Luncheonette and Does 1 through 10, inclusive, Defendants. State of California, Employment Development Department, Defendant-Appellee, Internal Revenue Service, Defendant-Appellant.