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  5. 220 B.R. 660 (1998)
 

IN RE SALE GUAR. CORP.

BAP Nos. CC-97-1493-CHB, CC-97-1494-CHB, CC-97-1616-CHB, Bankruptcy No. ND95-15414-RR, Adversary Nos. ND96-1272-RR, ND96-1271-RR, ND96-1268-RR.

220 B.R. 660 (1998)

In re SALE GUARANTY CORPORATION, Debtor. Alfred H. SIEGEL, Trustee, Appellant, v. Bernard G. BOSTON and Carol A. Boston, Appellees. Alfred H. SIEGEL, Trustee, Appellant, v. David Victor WARD, Appellee. Alfred H. SIEGEL, Trustee, Appellant, v. Terry NEWMAN and Judy Newman, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided April 22, 1998.

Attorney(s) appearing for the Case

David R. Weinstein, Weinstein & Eisen, Los Angeles, CA, for Alfred Siegel, Trustee.

Edwin J. Rambuski, San Luis Obispo, CA, for Bernard G. and Carol A. Boston.

Joseph M. Sholder, Michaelson, Susi & Michaelson, Santa Barbara, CA, for David Victor Ward.

Edwin J. Rambuski, San Luis Obispo, CA, for Terry and Judy Newman.

Before CARLSON, HAGAN, and BRANDT, Bankruptcy Judges.

OPINION

CARLSON, Bankruptcy Judge.

Appellant chapter 7 trustee brought three actions seeking to quiet title to real property and cash proceeds that Debtor received as an "accommodator" of tax-deferred exchanges under section 1031 of the Internal Revenue Code. The bankruptcy court granted summary judgment for defendants in all three actions, holding that Debtor held the property in trust, and that the bankruptcy trustee could not avoid the trust under...

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