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IN RE DEER PARK, INC.

BAP No. NC-91-1529 RPMe, Bankruptcy No. 3-83-02547 LK.

136 B.R. 815 (1992)

In re DEER PARK, INC., aka Deer Park Ski Area, a California corporation, Debtor. UNITED STATES of America, INTERNAL REVENUE SERVICE, Appellant, v. DEER PARK, INC., aka Deer Park Ski Area, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided February 19, 1992.

Attorney(s) appearing for the Case

Erik P. Doerring, Asst. U.S. Atty., San Francisco, Cal., for the U.S.

Gerald F. Ellersdorfer, San Francisco, Cal., for creditors' committee.

Before RUSSELL, PERRIS and MEYERS, Bankruptcy Judges.

OPINION

RUSSELL, Bankruptcy Judge:

The United States of America, Internal Revenue Service ("IRS") appeals a bankruptcy court order designating payments made pursuant to a Chapter 11 liquidating plan to be applied to extinguish "trust fund" tax liabilities before being applied to other tax liabilities. We affirm.

I. FACTS

The debtor Deer Park, Inc., aka Deer Park Ski Area ("Deer Park") built and operated a Lake Tahoe ski resort adjacent...

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