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.


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