Talford L. Bray, Appellant, v. United States Internal Revenue Service, Appellee, 119 F.3d 5 (9th Cir. 1997)

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US Court of Appeals for the Ninth Circuit - 119 F.3d 5 (9th Cir. 1997) Submitted July 14, 1997. **Filed July 17, 1997

On Appeal from the Ninth Circuit Bankruptcy Appellate Panel, No. AK-95-01519-NMeJe; Naugle, Meyers and Jellen, Judges, Presiding.

Before WALLACE, NOONAN and THOMPSON, Circuit Judges.

ORDER* 

For the reasons stated by the Bankruptcy Appellate Panel, its judgment is AFFIRMED.

 **

The panel finds this case appropriate for submission without oral argument pursuant to Fed. R. App. P. 34(a) and Ninth Cir. R. 34-4

 *

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3

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