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IN RE CONSOLIDATED PIONEER MORTG. ENTITIES

No. 00-55919.

264 F.3d 803 (2001)

In re: CONSOLIDATED PIONEER MORTGAGE ENTITIES, Debtor. Pioneer Liquidating Corporation, Appellant, v. United States Trustee, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed August 30, 2001.

Attorney(s) appearing for the Case

Howard J. Barnhorst II, Barnhorst, Schreiner & Goonan, San Diego, California; Russell M. DePhillips, Roy L. Carlson, Jr., Milberg & DePhillips, P.C., Cardiff by the Sea, California, for the appellant.

Mary Testerman Du Voisin, Office of the United States Trustee, San Diego, California, for the appellee.

Before: BEEZER, T.G. NELSON and BERZON, Circuit Judges.

BEEZER, Circuit Judge:

Pioneer Liquidating Corporation ("PLC") appeals the decision of the Bankruptcy Appellate Panel ("BAP"), affirming the bankruptcy court's order converting a failed Chapter 11 reorganization to a Chapter 7 estate and requiring PLC to make an accounting and turn over assets to a Chapter 7 trustee. We have jurisdiction, 28 U.S.C. § 158(b)-(c), and we affirm.

I

In January 1991, six debtors, collectively known as Consolidated...

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