GOODWIN, Circuit Judge:
Edward M. Walsh, trustee in bankruptcy of the estate of Edward R. FitzSimmons, appeals from a decision of the Bankruptcy Appellate Panels of the Ninth Circuit.
Edward FitzSimmons is an attorney who operates as a sole proprietorship a law practice known as "Law Offices of Edward R. FitzSimmons." The practice employs other attorneys, along with various other staff members. In July of 1980, FitzSimmons filed a voluntary petition in the...
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