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IN RE RAIMAN

BAP No. CC-93-2309-PaHV. Bankruptcy No. LA 91-79984 GM.

172 B.R. 933 (1994)

In re Karen RAIMAN, Debtor. Karen RAIMAN, Appellant, v. STATE BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided September 30, 1994.

Attorney(s) appearing for the Case

Evan L. Smith, Los Angeles, CA, for appellant.

Bonnie Holcomb, Los Angeles, CA, for appellee.

Before PAPPAS, HAGAN and VOLINN, Bankruptcy Judges.

OPINION

PAPPAS, Bankruptcy Judge:

OVERVIEW

The Appellant Karen Raiman, a Chapter 7 Debtor, filed a motion to enforce discharge in the bankruptcy court relating to certain tax claims asserted against her by the California State Board of Equalization. In addition, Debtor requested compensatory sanctions be imposed against the creditor. The bankruptcy court found that the tax claims were not dischargeable and entered an order denying the motion and...

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