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IN RE KISICH

BAP No. NC-82-1145-EKV, Bankruptcy No. 4-81-1119HS, Adv. No. 4-81-0384AH.

28 B.R. 401 (1983)

In re William Shedd KISICH, and Elizabeth N. Kisich, aka Elizabeth N. Fowler, Debtors. U.S. LIFE TITLE INSURANCE COMPANY OF DALLAS, a Texas corporation, and Santa Clara County Title Company, a California corporation, Defendants-Appellants, v. William Shedd KISICH, and Elizabeth N. Kisich, aka Elizabeth N. Fowler, Plaintiffs-Appellees.

United States Bankruptcy Appellate Panels of the Ninth Circuit.

Decided March 15, 1983.

Attorney(s) appearing for the Case

Stephen Oroza, Goldberg, Stinnett & MacDonald, San Francisco, Cal., for defendants-appellants.

Randy P. Orlik, Brobeck, Phleger & Harrison, San Francisco, Cal., for plaintiffs-appellees.

Before ELLIOTT, KATZ and VOLINN, Bankruptcy Judges.

OPINION

KATZ, Bankruptcy Judge.

The defendant title companies appeal from summary judgment in favor of the debtors, holding that any liability to appellants is dischargeable.

I

In 1962 one of the debtors, Mrs. Elizabeth N. Kisich (then unmarried and known as Elizabeth N. Fowler) owned a home in San Jose. In that year the IRS assessed additional income taxes against her and recorded a lien against the property for pre-1962 tax years. In...

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