Pluma v. Tax Collector for the County of San Diego

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT In re: LAURA FREDRIKA PLUMA,  Debtor, No. 04-55107 LAURA FREDRIKA PLUMA, BAP No. Appellant,  SC-03-01098- v. BaRyMa TAX COLLECTOR FOR THE OPINION COUNTY OF SAN DIEGO, Appellee.  Appeal from the Ninth Circuit Bankruptcy Appellate Panel Marlar, Ryan, and Baum, Bankruptcy Judges, Presiding Argued and Submitted October 21, 2005—Pasadena, California Filed October 31, 2005 Before: A. Wallace Tashima and Raymond C. Fisher, Circuit Judges, and Milton I. Shadur,* Senior District Judge. Per Curiam Opinion *The Honorable Milton I.…