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IN RE ELLETT

BAP No. EC-99-1122-RBMa. Bankruptcy No. 94-25454-A-13. Adversary No. 97-2820-A.

243 B.R. 741 (1999)

In re James ELLETT, Debtor. Gerald Goldberg, Executive Director of the Franchise Tax Board, Appellant, v. James Ellett, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided December 2, 1999.

Attorney(s) appearing for the Case

George C. Spanos, Deputy Attorney General, Sacramento, CA, for Franchise Tax Board.

Robert N. Kolb, Antioch, CA, for James Ellett.

Before RUSSELL, BRANDT, and MARLAR, Bankruptcy Judges.

OPINION

RUSSELL, Chief Judge.

In an adversary proceeding, the debtor sought a declaration that his prepetition taxes owed to the California Franchise Tax Board ("FTB") had been discharged following the completion of his chapter 131 plan. The debtor also sought to enjoin the FTB's executive director, Gerald Goldberg, from taking any action, or causing the FTB to take any action...

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