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IN RE LOS ANGELES INTERN. AIRPORT HOTEL ASSOCIATES

No. 96-55797.

106 F.3d 1479 (1997)

In re LOS ANGELES INTERNATIONAL AIRPORT HOTEL ASSOCIATES, Debtor. STATE BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, Appellee, v. LOS ANGELES INTERNATIONAL AIRPORT HOTEL ASSOCIATES, Appellant.

United States Court of Appeals, Ninth Circuit.

Decided February 18, 1997.

Attorney(s) appearing for the Case

Scott C. Clarkson, Clarkson & Gore, Torrance, California, for debtor-appellant.

David S. Chaney, Deputy Attorney General, Los Angeles, California, for creditor-appellee.

Before: D.W. NELSON, TROTT, Circuit Judges, and BRYAN, District Judge.

PER CURIAM:

Debtor Los Angeles International Airport Hotel Associates ("L.A. Airport") brings this interlocutory appeal to challenge the Bankruptcy Appellate Panel's determination that the State Board of Equalization ("SBE") was not required to file documentation in support of its proof of claim for use taxes. We have jurisdiction pursuant to 28 U.S.C. § 158(d),1 and we affirm.

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