
    In re OLYMPIC FOUNDRY CO., a Washington corporation, Debtor. The STATE of Washington, Appellant, v. Donald L. GINSBERG, Trustee, Appellee.
    BAP No. WW 86-1669 EAsMe Adv.
    No. 85-0222.
    Bankruptcy No. 83-03853.
    United States Bankruptcy Appellate Panels of the Ninth Circuit.
    Argued and Submitted Jan. 22, 1987.
    Decided March 23, 1987.
    James R. Tuttle, Asst. Atty. Gen., Department of Revenue; Olympia, Wash., for appellant.
    David A. Webber, Beresford, Booth, Bar-onsky & Trompeter, Seattle, Wash., for appellee.
   SIDNEY C. VOLINN, Bankruptcy Judge.

REVERSED AND REMANDED.  