Legal Opinion

George v. California State Board of Equalization (In Re George)

United States Bankruptcy Appellate Panel for the Ninth Circuit

Decided February 22, 1989No. BAP No. EC 87-2093, Bankruptcy No. 285-02043 D-7, Adv. No. 285-0352PublishedCited by 16 opinions

1Opinion of the Court

OPINION

PERRIS, Bankruptcy Judge:

The debtors/appellants (“debtors”) appeal from a judgment in favor of the appel-lee which determined that certain “tax” liabilities imposed upon the debtors were nondischargeable pursuant to 11 U.S.C. § 523(a)(1)(A).1 We affirm.

FACTS

The debtors were the sole shareholders and officers of Edgemark, Inc., a corporation engaged in the retail sale of furniture and home furnishings. In March 1985, the debtors voluntarily transferred all of the assets of Edgemark to Feather River State Bank in satisfaction of certain loans.

On May 29,1985, the debtors filed a joint…

2Cases cited8 opinions

  1. United States v. SoteloSupreme Court of the United States · 1978
  2. In Re Lorber Industries Of California, Inc.Court of Appeals for the Ninth Circuit · 1982
  3. In Re Richard Eugene Groetken, Debtor. Richard Eugene Groetken v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1988
  4. In Re Darrel v. Shank, Debtor. Darrel v. Shank v. Washington State Department of Revenue, Excise Tax Division, DefendantCourt of Appeals for the Ninth Circuit · 1986
  5. Livingston Rock & Gravel Co. v. De SalvoCalifornia Court of Appeal · 1955

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3Cited by16 opinions

  1. Camilli v. Industrial Commission (In Re Camilli)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
  2. Raiman v. State Board of Equalization (In Re Raiman)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1994
  3. In Re S.N.A. Nut Co.United States Bankruptcy Court, N.D. Illinois · 1995
  4. Waldo v. Montana Department of Labor & Industry Uninsured Employers Fund (In Re Waldo)United States Bankruptcy Court, D. Montana · 1995
  5. Ilko v. California State Board of Equalization (In Re Ilko)Court of Appeals for the Ninth Circuit · 2011

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