IN RE CHINA PEAK RESORT

BAP No. EC 86-1443 MoVJ, Bankruptcy No. 180-01352.

76 B.R. 757 (1987)

In re CHINA PEAK RESORT, a limited partnership, Debtor. SIERRA SUMMIT, INC., Appellant, v. CALIFORNIA STATE BOARD OF EQUALIZATION, Appellee.

United States Bankruptcy Appellate Panels of the Ninth Circuit.

Decided July 13, 1987.


Attorney(s) appearing for the Case

David R. Jenkins, Fullerton, Lang, Richert & Patch, P.C., Fresno, Cal., for appellant.

Robert F. Tyler, Deputy Atty. Gen., Sacramento, Cal., for appellee.

Before MOOREMAN, VOLINN and JONES, Bankruptcy Judges.


OPINION

PER CURIAM.

By this action, appellant challenges the imposition of a use tax by appellee California State Board of Equalization on the leasing of property purchased from the estate of the debtor. Appellant objects to the state's use tax on the grounds that a previous order of the trial court enjoined the state's attempt to impose a sales tax at the time appellant purchased equipment at a bankruptcy liquidation sale.

The...

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