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IN RE KING

BAP No. CC-90-1442-VJO, Bankruptcy No. SA-88-05435-JB, Adv. No. SA-89-0616-JB.

122 B.R. 383 (1991)

In re Jack B. KING and Paula H. King, Debtors. FRANCHISE TAX BOARD OF the STATE OF CALIFORNIA, Appellant, v. Jack B. KING and Paula H. King, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided January 15, 1991.

Attorney(s) appearing for the Case

Bonnie McMickle, Los Angeles, Cal., for appellant Franchise Tax Bd. of California.

Richard Moneymaker, Los Angeles, Cal., for appellees Jack & Paula King.

Before VOLINN, JONES, and OLLASON, Bankruptcy Judges.

OPINION

VOLINN, Bankruptcy Judge:

Appellant Franchise Tax Board of the State of California ("Board") appeals the trial court's decision discharging the tax liability of debtors Jack B. King and Paula H. King ("debtors") for tax years 1978-1981. Both sides agree that the appeal turns on the definition of the term "assessed" in Bankruptcy Code § 507(a)(7)(A)(ii).

We reverse.

FACTS AND PROCEEDINGS...

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