IN RE JACKSON

No. CV 98-0189 ABC, Bankruptcy No. SA 96-22790-JR.

220 B.R. 683 (1998)

In re Marion Dale JACKSON and Patricia L. Jackson, Debtors. CALIFORNIA FRANCHISE TAX BOARD, Appellant, v. Marion Dale JACKSON and Patricia L. Jackson, Appellees.

United States District Court, C.D. California.

May 1, 1998.


Attorney(s) appearing for the Case

Gregory S. Price, San Diego, CA, for Plaintiff/Petitioner/Appellant.

James A. Hayes, Ashworth, Hayes & Moran, Laguna Niguel, CA, for Defendant/Respondent/Appellee.


COLLINS, District Judge.

Appellant CALIFORNIA FRANCHISE TAX BOARD ("FTB") appeals from the Bankruptcy Court's Order denying its general unsecured claim for state income taxes in the Chapter 13 Bankruptcy case of MARION DALE JACKSON and PATRICIA L. JACKSON ("Debtors"). After reviewing the materials submitted by the parties, the Court AFFIRMS the Bankruptcy Court's Order.

I. Factual and Procedural Background

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