California Franchise Tax Board v. Jackson (In Re Jackson)

COLLINS, District Judge.

Appellant CALIFORNIA FRANCHISE TAX BOARD (“FTB”) appeals from the Bankruptcy Court’s Order denying its general unsecured claim for state income taxes in the Chapter 13 Bankruptcy case of MARION DALE JACKSON and PATRICIA L. JACK SON (“Debtors”). After reviewing the materials submitted by the parties, the Court AFFIRMS the Bankruptcy Court’s Order.

I.Factual and Procedural Background

The undisputed facts in this case are as follows:

Debtors filed joint income tax returns with both the Internal Revenue Service (“IRS”) and the FTB for tax years 1982, 1983, and 1989. ER at 9.…