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IN RE MACFARLANE

Nos. 94-56064, 94-56065.

83 F.3d 1041 (1996)

In re Stephen MACFARLANE, Debtor. FRANCHISE TAX BOARD OF the STATE OF CALIFORNIA, Creditor-Appellant-Cross-Appellee, v. Stephen MACFARLANE, Debtor-Appellee-Cross-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided May 13, 1996.

Attorney(s) appearing for the Case

Anthony Sgherzi, Deputy Attorney General, Los Angeles, California, for appellant-cross-appellee Franchise Tax Board of the State of California.

Elmer Dean Martin III, Diamond Bar, California, for appellee cross-appellant debtor Stephen B. Macfarlane.

Before: SKOPIL, Senior Circuit Judge, CANBY, and LEAVY, Circuit Judges.

SKOPIL, Senior Circuit Judge:

We address in these appeals which party has the ultimate burden of proof in bankruptcy proceedings when a state files a claim for taxes alleging that a debtor's bad debt deductions are invalid. Both the bankruptcy and district courts held that the state bears the burden of proving its claim. The bankruptcy court determined that the state failed to meet its burden and entered judgment in favor of the debtor; the district court reversed...

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