Legal Opinion

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

Decided May 24, 2004No. 01-55953Published

1Opinion of the Court

368 F.3d 1081

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.

May 24, 2004.

Ronald S. Chun, Edward M. Robbins, Jr., Esq., Gregory A.…

2Cases cited3 opinions

  1. United States v. GallettiSupreme Court of the United States · 2004
  2. 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 · 2002
  3. United States ex rel. Internal Revenue Service v. Galletti (In re Galletti)Court of Appeals for the Ninth Circuit · 2004

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