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IN RE CISNEROS

No. 91-55883.

994 F.2d 1462 (1993)

In re Alfred L. CISNEROS; In re Colleen Collins Cisneros, Debtors. Alfred L. CISNEROS; Colleen Collins Cisneros, Appellants, v. UNITED STATES of America; Department of Treasury; Internal Revenue Service, Appellees.

United States Court of Appeals, Ninth Circuit.

Decided June 8, 1993.

Attorney(s) appearing for the Case

A. Lavar Taylor, Burd & Marshack, Santa Ana, CA, for appellants.

Gary D. Gray, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellees.

Before: HUG, SKOPIL, and O'SCANNLAIN, Circuit Judges.

O'SCANNLAIN, Circuit Judge:

We decide whether a bankruptcy court may vacate its order of discharge entered in a Chapter 13 proceeding because of a mistake of fact.

I

Alfred and Colleen Cisneros ("the Debtors") filed for personal bankruptcy under Chapter 13 on August 6, 1987. A payment plan ("the Plan") was confirmed shortly thereafter, under which the Debtors were to pay $4,320 per month to the Chapter...

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