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IN RE AIR BEDS, INC.

BAP No. NC-87-1423, Bankruptcy No. 586-05703-R.

92 B.R. 419 (1988)

In re AIR BEDS, INC., a California corporation, Debtor. ROSENBERG REAL ESTATE EQUITY FUND III, a California group trust, Appellant, v. AIR BEDS, INC., and Internal Revenue Service, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided October 17, 1988.

Attorney(s) appearing for the Case

David A. Schuricht, Stark, Wells, Rahl, Field & Schwartz, Oakland, Cal., for appellant.

Mary E. Jansing, Sp. Asst. U.S. Atty., San Jose, Cal., Joseph P. Thompson, Burriss, Sumner & Palley, Mountain View, Cal., for appellees.

Before VOLINN, MEYERS and ASHLAND, Bankruptcy Judges.

OPINION

VOLINN, Bankruptcy Judge:

Rosenberg Real Estate Equity Fund II (Rosenberg), debtor's landlord, appeals certain findings and conclusions in an order authorizing the sale of debtor's equipment other than in the ordinary course of business and disbursement of the proceeds to the Internal Revenue Service. Rosenberg also appeals a ruling that a patent sold by the president of Air Beds, Inc., the debtor corporation, as part of the same transaction was...

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