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IN RE HAMILTON TAFT & CO.

No. 93-15455.

53 F.3d 285 (1995)

In re HAMILTON TAFT & CO., Debtor. Frederick S. WYLE, Trustee in Bankruptcy of Hamilton Taft & Co., Plaintiff-Appellant, v. S & S CREDIT CO., Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 2, 1995.

Attorney(s) appearing for the Case

David L. Kanel and Patricia S. Mar, Feldman, Waldman & Kline, San Francisco, CA, for plaintiff-appellant.

Susan C. Cagann, Latham & Watkins, San Francisco, CA, and Robert D. Crockett, Latham & Watkins, Los Angeles, CA, for defendant-appellee.

Before: NORRIS, THOMPSON, and TROTT, Circuit Judges.

WILLIAM A. NORRIS, Circuit Judge:

The bankruptcy trustee of debtor Hamilton Taft & Company (Taft) appeals the bankruptcy court's dismissal of his suit to recover from S & S Company (S & S) payments Taft made to the Internal Revenue Service (IRS) on behalf of S & S. The trustee also appeals the court's denial of his motion for partial summary judgment. The question presented in both aspects of the appeal is...

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