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IN RE MAINLINE EQUIPMENT, INC.

BAP No. CC-14-1429-TaKuD, Bk. No. 2:12-bk-39746-WB, Adv. No. 2:13-ap-01705-WB.

539 B.R. 165 (2015)

IN RE: MAINLINE EQUIPMENT, INC., Debtor. Los Angeles County Treasurer and Tax Collector, Appellant, v. Mainline Equipment, Inc., Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Filed-September 30, 2015.

Attorney(s) appearing for the Case

Barry S. Glaser of Steckbauer Weinhart Jaffe, LLP argued for appellant.

Vanessa Marie Haberbush of Haberbush & Associates, LLP argued for appellee.

Before: TAYLOR, KURTZ, and DUNN, Bankruptcy Judges.

OPINION

The Los Angeles County Treasurer and Tax Collector ("County") appeals from a bankruptcy court order setting aside its tax liens on personal property located in Los Angeles County. We AFFIRM.

FACTS1

Debtor-in...

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