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IN RE O'NEIL

Nos. C-91-2564 DLJ (SAW), C-91-2488 SAW.

140 B.R. 263 (1992)

In re Barbara Jean O'NEIL, nka Barbara Jean Kerpsack, Debtor, Consolidated for joint administration with Barry O'Neil, Debtor. Barbara Jean O'NEIL, nka Barbara Jean Kerpsack, Appellant, v. INTERNAL REVENUE SERVICE, Raymond Carey, Trustee, Appellees.

United States District Court, N.D. California.

April 7, 1992.

Attorney(s) appearing for the Case

Kimberly R. Sweidy, Vallejo, Cal., for debtor/appellant.

Erik Doerring, U.S. Atty.'s Office, San Francisco, Cal., for defendant.

Ray H. Olmstead, Santa Rosa, Cal., for appellees.

MEMORANDUM AND ORDER

WEIGEL, Senior District Judge.

Facts

On April 17, 1989, appellant ("debtor") filed a petition under Chapter Seven of the Bankruptcy code.1 Subsequently, debtor's real property was sold by appellee ("trustee") and her exempt homestead funds of $45,000 were put into a trust fund to pay 1988 taxes which the estate may have owed. This money was held in trust in the event that the bankruptcy estate would...

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