
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.
