In re: Kevin Wayne Martin Susan Martin

FILED 1 ORDERED PUBLISHED DEC 17 2015 SUSAN M. SPRAUL, CLERK 2 U.S. BKCY. APP. PANEL OF THE NINTH CIRCUIT 3 UNITED STATES BANKRUPTCY APPELLATE PANEL 4 OF THE NINTH CIRCUIT 5 In re: ) BAP No. EC-14-1180-KuKiTa ) 6 KEVIN WAYNE MARTIN and SUSAN ) Bk. No. 11-62436 MARTIN, ) 7 ) Adv. No. 12-01131 Debtors. ) 8 ______________________________) ) 9 UNITED STATES, ) ) 10 Appellant, ) ) 11 v. ) OPINION ) 12 KEVIN WAYNE MARTIN; SUSAN ) MARTIN, ) 13 ) Appellees. ) 14 ______________________________) 15 Argued and Submitted on November 19, 2015 at Pasadena, California 16 Filed – December 17, 2015 17 Appeal…