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IN RE MOBERG TRUCKING, INC.

BAP No. WW-88-1876-MoJMe, Bankruptcy No. 82-03887-Y7.

112 B.R. 362 (1990)

In re MOBERG TRUCKING, INC., Debtor. UNITED STATES of America, INTERNAL REVENUE SERVICE, Appellant, v. MOBERG TRUCKING, INC., and Dennis Burman, Chapter 7 Trustee, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided March 30, 1990.

Attorney(s) appearing for the Case

Thomas Moore, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellant.

Dennis Lee Burman, Carey & Burman, Arlington, Wash., for appellee.

Before MOOREMAN, JONES and MEYERS, Bankruptcy Judges.

OPINION

JONES, Bankruptcy Judge:

This appeal arises from an order denying the United States' Motion to Set Aside Sale conducted pursuant to 11 U.S.C. § 363(b)(1). We determine that the appeal is interlocutory and, accordingly, dismiss it.

FACTS

Moberg Trucking, Inc., ("Debtor"), filed a voluntary Chapter 7 petition on December 23, 1982. On March 30, 1988, and pursuant to § 363(b)(1)1, the trustee sought...

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