In Re Laura Fredrika Pluma, Debtor,laura Fredrika Pluma, Appellant, v. Tax Collector for the County of San Diego, Appellee, 427 F.3d 1163 (9th Cir. 2005)
Annotate this CaseFiled October 31, 2005
Brian M. Mahoney, American Debt Relief, San Diego, CA, for the appellant.
Timothy M. Barry, Senior Deputy County Counsel, San Diego, CA, for the appellee.
Appeal from the Ninth Circuit, Bankruptcy Appellate Panel Marlar, Ryan, and Baum, Bankruptcy Judges, Presiding. BAP No. SC-03-01098-BaRyMa.
Before TASHIMA and RAYMOND C. FISHER, Circuit Judges, and MILTON I. SHADUR,* Senior District Judge.
PER CURIAM.
This is an appeal from the judgment of the Bankruptcy Appellate Panel ("BAP"), Tax Collector v. Pluma (In re Pluma), 303 B.R. 444 (9th Cir. BAP 2003), reversing the judgment of the bankruptcy court, see In re Pluma, 289 B.R. 151 (Bankr.S.D. Cal. 2003).1 We affirm the judgment of the BAP for the reasons stated in its opinion, 303 B.R. 444, supra, and remand to the bankruptcy court for further proceedings.
AFFIRMED.
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