IN RE MULVANIA

BAP No. CC-96-2127-SHJ, Bankruptcy No. SA 94-17472-LR.

214 B.R. 1 (1997)

In re Richard L. MULVANIA, Debtor. Richard L. MULVANIA, Appellant, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided September 22, 1997.


Attorney(s) appearing for the Case

Elmer Dean Martin, Diamond Bar, CA, for Appellant.

Richard G. Stack, Assistant United States Attorney, Los Angeles, CA, for Appellee.

Before SNYDER, HAGAN, and JONES, Bankruptcy Judges.


OPINION

SNYDER, Bankruptcy Judge.

Richard L. Mulvania (Debtor) appeals the bankruptcy court's determination that the claim of the Internal Revenue Service (IRS) was allowed as filed. We affirm in part, and reverse and remand in part.

I

FACTS

In 1985, the IRS sent a notice of income tax deficiency to the Debtor pursuant to 26 U.S.C. § 6212. The notice claimed that the Debtor owed additional...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases