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IN RE GORILLA COMPANIES, LLC

Nos. CV-10-01029-PHX-DGC, AP-09-00266-RJH, BK-09-02898-RJH, BK-09-02901-CGC, BK-09-02903-GBN, BK-09-02905-CGC.

454 B.R. 115 (2011)

In re GORILLA COMPANIES LLC, et al., Debtors. Robb M. Corwin; Jillian C. Corwin; and 13 Holdings, LLC, Appellants, v. Gorilla Companies LLC, Appellee.

United States District Court, D. Arizona.

March 11, 2011.

Attorney(s) appearing for the Case

Craig Solomon Ganz, Janel M. Glynn, John R. Clemency, Gallagher & Kennedy PA, Daniel B. Pasternak, Greenberg Traurig, LLP, Phoenix, AZ, for Debtors.

DAVID G. CAMPBELL, District Judge.

Robb and Jillian Corwin and Holdings, LLC appeal from the final judgment entered by the bankruptcy court on March 22, 2010. The Court has jurisdiction under 28 U.S.C. § 158(a)(1). The judgment will be affirmed in part and reversed in part.1

I. Background.

13 Holdings is owned by Robb and Jillian Corwin. In June 2007, pursuant to an Asset Purchase Agreement ("APA"), Holdings sold...

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