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IN RE PACIFIC FAR EAST LINES, INC.

No. 87-2937.

889 F.2d 242 (1989)

In re PACIFIC FAR EAST LINES, INC., a Delaware corporation, American Bear Steamship Company, aka American Wheat Steamship Company, a Delaware corporation; Atlantic Bear Steamship Company, aka APG Corporation, a Delaware corporation, Debtors. UNITED STATES of America, Appellee, v. Frederick S. WYLE, Appellant.

United States Court of Appeals, Ninth Circuit.

Decided November 8, 1989.

Attorney(s) appearing for the Case

Isaac M. Pachulski, Los Angeles, Cal., for appellant.

Timothy F. Brown, Justice Dept., Washington, D.C., for appellee.

Before CHOY, CANBY and NORRIS, Circuit Judges.

CANBY, Circuit Judge:

This appeal arises out of proceedings to liquidate the assets of the Pacific Far East Line, Inc., American Bear Steamship Company and the Atlantic Bear Steamship Co. (collectively, "Far East") under the Bankruptcy Act of 1898, 11 U.S.C. § 1 et seq. (repealed) (the 1898 Act).1 The trustee of Far East, after reaching a compromise with the government on the amount due, paid approximately $776,000 to the Referees...

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