In Re James Michael Stripling; Margaret Stripling, Debtors.mill Creek Lumber & Supply Company, Appellee, v. James Michael Stripling; Margaret Stripling, Appellants, 947 F.2d 954 (10th Cir. 1991)

After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. See Fed. R. App. P. 34(a); 10th Cir.R. 34.1.9. The case is therefore ordered submitted without oral argument.

Debtors-appellants James Stripling and Margaret Stripling appeal a district court order affirming a bankruptcy court's judgment denying a discharge pursuant to 11 U.S.C. § 727(a) (2) and (a) (3). On appeal, the Striplings argue the bankruptcy court's findings that they knowingly and fraudulently made false oaths and transferred and concealed assets with specific intent to hinder, delay, and defraud creditor-appellee Mill Creek Lumber & Supply Company are clearly erroneous. The Striplings contend simply that Margaret Stripling is naive about the business side of her medical practice, James Stripling exercised poor judgment, and their accountant and attorney made errors for which they should not be held accountable.

After carefully reviewing the record, we AFFIRM for substantially the same reasons as the district court. The mandate shall issue forthwith.