Golden v. United States of America (Internal Revenue Service

1 FOR PUBLICATION 2 3 UNITED STATES BANKRUPTCY COURT 4 EASTERN DISTRICT OF CALIFORNIA 5 6 7 In re ) Case No. 14-24616-E-13 8 ) NICOLE GOLDEN and ) 9 STEPHEN M. ALTER, ) ) Adv. Proc. No. 21-2012 10 Debtors. ) ) Joint Memorandum Opinion 11 ) and Decision For: NICOLE GOLDEN and ) 12 STEPHEN ALTER, ) Defendant-IRS Motion for Summary Judgment ) DCN: none given; Docket Entry No. 17 13 Plaintiffs, ) ) and 14 v. ) ) Plaintiff-Debtor Countermotion for Summary 15 UNITED STATES OF AMERICA ) Judgment (INTERNAL REVENUE SERVICE), ) DCN: JGD-10; Docket Entry No. 28 16 ) Defendant. ) 17…