In Re Cool Fuel, Inc.

391 B.R. 210 (2008)

IN RE COOL FUEL, INC.
COOL FUEL, INC.
v.
BOARD OF EQUALIZATION OF STATE OF CALIFORNIA.

Nos. CC-05-01121-KPaB, CC-05-01325-KPaB, 06-56017, 06-56018.

United States Bankruptcy Appellate Panel for the Ninth Circuit.

February 19, 2008.

Decision without published opinion. Affirmed.