IN RE OLSHAN

No. 02-56792.

356 F.3d 1078 (2004)

In re Noel OLSHAN, Debtor. R. Todd Neilson, Chapter 7 Trustee for the Estate of Noel Olshan, Appellant, v. United States of America, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed January 28, 2004.


Attorney(s) appearing for the Case

Kenneth Gordon and Terry A. Ickowicz, Laski & Gordon, LLP, Los Angeles, CA, for the appellant.

Eileen J. O'Connor, Assistant Attorney General, Samuel A. Lambert and Annette M. Wietecha, Attorneys, Tax Division, Department of Justice, Washington, D.C., for the appellee.

Before BEEZER and KOZINSKI, Circuit Judges, and SCHWARZER, Senior District Judge.


SCHWARZER, Senior District Judge:

This case involves the disposition of a claim by the Internal Revenue Service ("IRS") against Noel Olshan, the debtor in bankruptcy, for unpaid taxes. The bankruptcy court rejected the claim, but the district court reversed and remanded for further proceedings, ruling that the bankruptcy court had erred in applying the burden-shifting rubric for resolving tax claims. The bankruptcy trustee, R. Todd Neilson, appeals the district court...

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