IN RE JERAULD

BAP No. SC-96-1816-RYRO, Bankruptcy No. 95-04873-M7, Adversary No. 96-90070-M7.

208 B.R. 183 (1997)

In re Judy Elaine JERAULD, Debtor. STATE OF CALIFORNIA FRANCHISE TAX BOARD, Appellant, v. Judy Elaine JERAULD, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided April 28, 1997.


Attorney(s) appearing for the Case

Leslie Branman Smith, Deputy Atty. Gen., San Diego, CA, for Franchise Tax Bd. of Cal.

Derek J. Lobo, Law Offices of Radmila A. Fulton, San Diego, CA, for Judy Elaine Jerauld.

Before: RYAN, RUSSELL and OLLASON, Bankruptcy Judges.


RYAN, Bankruptcy Judge:

Julie Elaine Jerauld ("Debtor") filed a complaint against the State of California, Franchise Tax Board ("FTB"), to have certain tax claims for 1982 and 1989 discharged. The FTB did not oppose the discharge of the 1989 tax claim but did contest the dischargeability of the 1982 claim (the "Claim"). At the trial on stipulated facts, the bankruptcy court held that the Claim was discharged and enjoined the FTB from instituting or continuing any...

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