IN RE LEACH

Bankruptcy No. 90-00695, BAP No. WW-90-1580-JMeR.

130 B.R. 855 (1991)

In re Mickey Dean LEACH, Debtor. Mickey Dean LEACH, Appellant, v. UNITED STATES of America INTERNAL REVENUE SERVICE, Appellee.

United States Bankruptcy Appellate Panel for the Ninth Circuit.

Decided July 23, 1991.


Attorney(s) appearing for the Case

Linda Barnard-King, Tacoma, Wash., for Mickey Dean Leach, appellant.

Emily J. Kingston, Washington, D.C., for U.S.

Before JONES, MEYERS and RUSSELL, Bankruptcy Judges.


OPINION

JONES, Bankruptcy Judge:

OVERVIEW

This is an appeal from a bankruptcy court order denying a voluntary motion to dismiss. We AFFIRM.

FACTS

On January 30, 1990, Appellant Mickey Dean Leach ("Leach") filed a Chapter 7 bankruptcy petition. Within the 240 days prior to the filing of the petition, Appellee United States of America Internal Revenue Service, ("the United States") assessed personal federal income taxes against...

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