IN RE BEVAN

No. 02-55090.

327 F.3d 994 (2003)

In re L. Darrell BEVAN; Patricia F. Bevan, Debtors. L. Darrell Bevan; Patricia F. Bevan, Appellants, v. Socal Communications Sites, LLC, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed May 1, 2003.


Attorney(s) appearing for the Case

Simon J. Dunstan, Hughes & Dunstan, LLP, Woodland Hills, CA, for the appellants.

Arnold H. Wuhrman, Law Offices of Arnold H. Wuhrman, Tustin, CA, for the appellee.

Before: BEEZER, FERNANDEZ, and PAEZ, Circuit Judges.


FERNANDEZ, Circuit Judge.

L. Darrell Bevan and Patricia F. Bevan appeal the district court's decision, which affirmed an order of the bankruptcy court allowing a $61,694.50 creditor's claim purportedly held by Socal Communications Sites, LLC. The district court held that Socal became equitably subrogated to the IRS's claim when it eliminated the Internal Revenue Service's right of redemption in certain property that once...

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