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IN RE BOOGIE ENTERPRISES, INC.

Nos. CV 87-2482-ER, CV 87-1072-ER.

79 B.R. 4 (1987)

In re BOOGIE ENTERPRISES, INC., dba Action Headwear, fka Plainview Headwear, Debtor. David A. GILL, Chapter 7 Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States District Court, C.D. California.

September 30, 1987.

Attorney(s) appearing for the Case

Jeffery L. Sumpter, Danning, Gill, Gould, Diamond & Spector, Los Angeles, Cal., for debtor.

Jan L. Luymes, Asst. U.S. Atty., Robert C. Bonner, U.S. Atty., Los Angeles, Cal., for defendant-appellant.

MEMORANDUM OPINION REVERSING DECISION OF BANKRUPTCY COURT

RAFEEDIE, District Judge.

This is an appeal from a decision of the United States Bankruptcy Court (Bankruptcy Judge William Lasarow). The bankruptcy court held that appellant (Small Business Administration, represented by the United States) did not have a perfected security interest in settlement proceeds because their UCC financing statement did not adequately describe the collateral.

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