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IN RE TSURUKAWA

BAP No. NC-00-1016-RyPR. Bankruptcy No. 98-34249. Adversary No. 98-3501-TC.

258 B.R. 192 (2001)

In re Etsuko TSURUKAWA, fdba High Innovation, Debtor. Etsuko Tsurukawa, fdba High Innovation, Appellant, v. Nikon Precision, Inc., Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided January 22, 2001.

Attorney(s) appearing for the Case

John Chu, Sawamura, Nishimi & Chu, San Francisco, CA, for Etsuko Tsurukawa, appellant.

Gary M. Kaplan, Howard, Rice, Nemerovski, Canady, Falk & Rabin, San Francisco, CA, for Nikon Precision, Inc., appellee.

Before: RYAN, PERRIS, and RUSSELL, Bankruptcy Judges.

OPINION

RYAN, Bankruptcy Judge.

After Etsuko Tsurukawa ("Debtor") filed a chapter 71 petition, Nikon Precision, Inc. ("Nikon") filed a complaint to determine dischargeability of debt under §§ 523(a)(2)(A), (a)(4), and (a)(6) (the "Complaint"). After a trial, a judgment was entered holding the debt nondischargeable under § 523(a) (the "Judgment"), and Debtor timely appealed.

We REVERSE and REMAND...

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