Substantive Consolidation

In re Bonham, 229 F.3d 750 (9th Cir. 2000)
    Ninth Circuit adopts  Second Circuit Augie/Restivo test:
        1. whether creditors dealt with the entities as a single economic unit and did not rely on their separate identity in extending credit; or
        2. whether the affairs of the debtor are so entangled that consolidation will benefit all creditors.

In re Augie/Restivo Baking Co., Ltd., 860 F.2d 515 (2d Cir. 1988)
    Substantive consolidation improper where creditors dealt separately with debtors.