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IN RE HAL, INC.

BAP No. HI-95-1354-JVO. Bankruptcy Nos. 93-01072, 93-01073 and 93-01074.

196 B.R. 159 (1996)

In re HAL, INC.; Hawaiian Airlines, Inc.; and West Maui Airport, Inc., Debtors. HAL, INC.; Hawaiian Airlines, Inc.; and West Maui Airport, Inc., Appellants, v. UNITED STATES of America, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided April 24, 1996.

Attorney(s) appearing for the Case

Ronald S. Orr, Los Angeles, CA, Bennett L. Silverman, Los Angeles, CA, for Appellants.

Thomas J. Sawyer, Washington, DC, for Appellee.

Before: JONES, VOLINN, and OLLASON, Bankruptcy Judges.

OPINION

JONES, Bankruptcy Judge:

SUMMARY

The chapter 11 debtor made prepetition overpayments of excise taxes to the IRS. The United States filed a motion for relief from the automatic stay, seeking permission to use the overpayments to offset debts owed by debtor to other federal agencies. The bankruptcy court, holding that all federal government agencies are a single entity for purposes of setoff, granted the motion. We affirm.

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