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IN RE BUNYAN

No. 02-56786.

354 F.3d 1149 (2004)

In re Bruce A. BUNYAN; In re Ruth P. Bunyan, Debtors, Bruce A. Bunyan; Ruth P. Bunyan; Stewart A. McCullum; Verla I. McCullum, Appellants, v. United States of America, Internal Revenue Service, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed January 20, 2004.

Attorney(s) appearing for the Case

John Harrison Wegge, Pasadena, CA, for the debtors-appellants.

Francesca Ugolini, Department of Justice, Washington, D.C., for the appellee.

Before HUG, B. FLETCHER, and WARDLAW, Circuit Judges.

OPINION

BETTY B. FLETCHER, Circuit Judge:

Debtors-Appellants Bruce and Ruth Bunyan and Verla McCullum1 (collectively "Debtors-Appellants"), appeal the district court's affirmance of the order of the bankruptcy court, which overruled their objections to claims for income taxes filed by the Internal Revenue Service in their respective Chapter 13 proceedings. The Debtors-Appellants argue that the bankruptcy court erred in finding...

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