IN RE HOME AMERICA T.V.-APPLIANCE AUDIO, INC.

No. 98-16631.

232 F.3d 1046 (2000)

In re: HOME AMERICA T.V.-APPLIANCE AUDIO, INC., Debtor. United States of America, Appellant, v. Wenda K. Shaltry; Maryland Investments, Appellees.

United States Court of Appeals, Ninth Circuit.

Filed November 15, 2000.


Attorney(s) appearing for the Case

Thomas J. Clark, Department of Justice, Washington, D.C., for the appellant.

Benjamin R. Norris, Quarles & Brady LLP, Phoenix, Arizona, for the appellee.

Before: Arthur L. ALARCON, A. Wallace TASHIMA, and Barry G. SILVERMAN, Circuit Judges.


Argued and Submitted January 13, 2000 — San Francisco, California

TASHIMA, Circuit Judge:

The United States appeals the order of the district court affirming the bankruptcy court's grant of summary judgment in favor of the trustee who brought suit for recovery of a tax refund under 26 U.S.C. § 7422. In claiming a tax refund on behalf of the debtors' estate, the trustee sought to avoid, pursuant to 11...

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