Legal Opinion

Bunyan v. United States (In re Bunyan)

Court of Appeals for the Ninth Circuit

Decided January 20, 2004No. 02-56786PublishedCited by 8 opinions

1Opinion of the Court

OPINION

BETTY B. FLETCHER, Circuit Judge:

Debtors-Appellants Bruce and Ruth Bunyan and Verla McCullum1 (collectively “Debtors-Appellants”), appeal the district court’s affirmance of the order of the bankruptcy court, which overruled their objections to claims for income taxes filed by the Internal Revenue Service in their respective Chapter 13 proceedings. The Debtors-Appellants argue that the bankruptcy court erred in finding that the Bankruptcy Code and res judicata barred them from challenging the validity of the income tax assessments in their bankruptcy proceedings. We have jurisdiction…

2Cases cited11 opinions

  1. United States v. United Mine Workers of AmericaSupreme Court of the United States · 1947
  2. United States v. RuizSupreme Court of the United States · 2002
  3. United States v. IbarraSupreme Court of the United States · 1991
  4. In Re Dennis Leroy Saxman, Debtor, Dennis Leroy Saxman v. Educational Credit Management Corporation, and Department of EducationCourt of Appeals for the Ninth Circuit · 2003
  5. In Re Bce West, L.P., Debtor, Einstein/noah Bagel Corp. v. Gerald K. SmithCourt of Appeals for the Ninth Circuit · 2003

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3Cited by8 opinions

  1. In Re Frank Salazar in Re Margaret Salazar, Debtors, Frank Salazar Margaret Salazar v. Kathleen A. McDonald Armando Flores Christine FloresCourt of Appeals for the Ninth Circuit · 2005
  2. Gugliuzza v. Federal Trade CommissionCourt of Appeals for the Ninth Circuit · 2017
  3. Central Valley AG Enterprises v. United StatesCourt of Appeals for the Ninth Circuit · 2008
  4. Ingram v. BurchardDistrict Court, N.D. California · 2012
  5. Central Valley Ag v. United StatesCourt of Appeals for the Ninth Circuit · 2008

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