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IN RE SMITH

BAP No. HI-95-2256-HJO, Bankruptcy No. 94-01463, Adv. No. 95-0042.

205 B.R. 226 (1997)

In re Robert Allen SMITH, Debtor. Robert Allen SMITH, Appellant, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided January 9, 1997.

Attorney(s) appearing for the Case

Robert Allen Smith, Kaneohe, HI, Appellant in Pro. Per.

Thomas J. Sawyer, U.S. Department of Justice, Washington, DC, for Internal Revenue Service.

Before: HAGAN, JONES, and OLLASON, Bankruptcy Judges.

OPINION

HAGAN, Bankruptcy Judge:

Robert Allen Smith, ("Appellant") appeals an order of the bankruptcy court denying his motion for a trial by jury in an adversary proceeding he instituted against the Internal Revenue Service of the United States ("IRS")1. We conclude the Appellant has no right to a trial by jury in this instance and AFFIRM.

FACTS

In 1987, the Appellant, an attorney, restructured...

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