In Re Abel Cosmo Galletti, AKA Al Galletti, and Sarah Galletti, Debtors. United States of America, on Behalf of Its Agency, the Internal Revenue Service v. Abel Cosmo Galletti Sarah Galletti, in Re Francesco Briguglio, AKA Frank Briguglio, and Angela Briguglio, AKA Angie Briguglio, Debtors. United States of America v. Francesco Briguglio, AKA Frank Briguglio Angela Briguglio, AKA Angie Briguglio
Court of Appeals for the Ninth Circuit
1Opinion of the Court
314 F.3d 336
In re Abel Cosmo GALLETTI, aka Al Galletti, and Sarah Galletti, Debtors.
United States of America, on behalf of its agency, the Internal Revenue Service, Appellant,
v.
Abel Cosmo Galletti; Sarah Galletti, Appellees.
In re Francesco Briguglio, aka Frank Briguglio, and Angela Briguglio, aka Angie Briguglio, Debtors.
United States of America, Appellant,
v.
Francesco Briguglio, aka Frank Briguglio; Angela Briguglio, aka Angie Briguglio, Appellees.
No. 01-55953.
No. 01-55954.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted May 9, 2002.
Filed August 8, 2002.
Amended November 20,…
2Cases cited12 opinions
- In Re Robert Gruntz, Debtor. Robert Gruntz v. Opinion County of Los Angeles Los Angeles District AttorneyCourt of Appeals for the Ninth Circuit · 2000
- United States v. James R. CosonCourt of Appeals for the Ninth Circuit · 1961
- Beaupied v. Chang (In re Chang)Court of Appeals for the Ninth Circuit · 1998
- In Re: First T.D. & Investment, Inc. Joint Development, Inc., Debtors. R. Todd Neilson, Chapter 7 Trustee v. Angela Shiu Rong Chang Angela Shiu Rong Chang, F/b/o the Angela Chang Family Trust Cynthia L. Lien Galaxy Industrial Corporation Anna P. Jen Kin Wen F. Kuo Tsu C. Kuo Sze Ming Ma Cheng H. Ma Irene Werner Haitang Li Ru Lin Wu Hong Yang Xiao Ping Sun Steve Po-An Mu Yang Ying Chang Mu Rita Chwen-Yi Tsai Pei Ti Wan, R. Todd Neilson, Chapter 7 Trustee v. Angela Shiu Rong Chang Cynthia L. Lien Galaxy Industrial Corporation Anna P. Jen Kin Wen F. Kuo Tsu C. Kuo Sze Ming Ma Cheng H. Ma Irene Werner Haitang Li Ru Lin Wu Hong Yang Xiao Ping Sun Steve Po-An Mu Yang Ying Chang Mu Rita Chwen-Yi Tsai Pei Ti Wan Ming Yeng Wang Ping Yuan Liu Ching I Liu Catherine Chang Peter L. Chang Julie Shih Simon Shih Julijanti Lucie Moeis Lin Chu Tsai Hsiu Chuan Wang Chen Chang a Lan Huang Hsiu Ying Kuo Hsien Huei Lin Tsai Chu Lin Chien Yueh O Lien Accurate Escrow, Inc. Angela Shiu Rong Chang, F/b/o the Angela Chang Family TrustCourt of Appeals for the First Circuit · 2001
- Goldston v. United StatesCourt of Appeals for the Tenth Circuit · 1997
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3Cited by2 opinions
- United States ex rel. Internal Revenue Service v. Galletti (In re Galletti)Court of Appeals for the Ninth Circuit · 2004
- In Re Abel Cosmo Galletti, AKA Al Galletti, and Sarah Galletti, Debtors. United States of America, on Behalf of Its Agency, the Internal Revenue Service v. Abel Cosmo Galletti Sarah Galletti, in Re Francesco Briguglio, AKA Frank Briguglio, and Angela Briguglio, AKA Angie Briguglio, Debtors. United States of America v. Francesco Briguglio, AKA Frank Briguglio Angela Briguglio, AKA Angie BriguglioCourt of Appeals for the Ninth Circuit · 2004