California Franchise Tax Board v. Jones (In Re Jones)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
BAUM, Bankruptcy Judge:
Appellant, California Franchise Tax Board (“FTB”), appeals the bankruptcy court’s “Decision: Motion For Order Determining That Tax Liability Is Excepted From Discharge” and accompanying “Order Denying Motion For Order Determining That Tax Liability Is Excepted From Discharge” (together “Decision”). We AFFIRM.
I. FACTS
The facts are not in dispute. The parties’ stipulated facts are: On July 22, 2002, Brenda Marie Jones (“Jones” or “Debt- or”)and her former spouse filed a petition for relief under Chapter 13 of the Bankruptcy Code 2 (the “Prior Case”). The bankruptcy…
2Cases cited21 opinions
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- Bankr. L. Rep. P 77,399 in the Matter of June M. Heath, Debtor. Joseph M. Black, Trustee v. United States Postal ServiceCourt of Appeals for the Seventh Circuit · 1997
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