In re: Brenda Marie Jones, et al, No. 10-60000 (9th Cir. 2011)
Annotate this CaseThis case stemmed from a bankruptcy appeal of a tax debt owed by debtor to the California Franchise Tax Board (FTB). The bankruptcy court and the Bankruptcy Appellate Panel (BAP) found that the debt was not excepted from discharge in debtor's Chapter 7 bankruptcy proceeding. At issue was whether, as a consequence of debtor's prior Chapter 13 Bankruptcy case, the lookback period was suspended and the tax debt was not discharged. The court held that when the bankruptcy court confirmed debtor and debtor's husband's Chapter 13 plan, the estate property revested in debtor and became debtor's property, thus lifting the applicable stay provisions. Since this revesting occurred before the tax debt became due, no stay precluded the FTB from collection on the debt under 11 U.S.C. 362. Consequently, the tax debt was not excepted from the Chapter 7 discharge, and the principles of equitable tolling did not apply to extend the lookback period as the FTB was neither precluded from collecting on the tax debt nor did it actively try to protect its claim. Accordingly, the court held that the debt was discharged and affirmed the BAP.
The court issued a subsequent related opinion or order on September 14, 2011.
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