IN RE PLUMA

No. 04-55107.

427 F.3d 1163 (2005)

In re Laura Fredrika PLUMA, Debtor, Laura Fredrika Pluma, Appellant, v. Tax Collector for the County of San Diego, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed October 31, 2005.


Attorney(s) appearing for the Case

Brian M. Mahoney, American Debt Relief, San Diego, CA, for the appellant.

Timothy M. Barry, Senior Deputy County Counsel, San Diego, CA, for the appellee.

Before TASHIMA and RAYMOND C. FISHER, Circuit Judges, and MILTON I. SHADUR, Senior District Judge.


PER CURIAM.

This is an appeal from the judgment of the Bankruptcy Appellate Panel ("BAP"), Tax Collector v. Pluma (In re Pluma), 303 B.R. 444 (9th Cir. BAP 2003), reversing the judgment of the bankruptcy court, see In re Pluma, 289 B.R. 151 (Bankr.S.D.Cal. 2003).1 We affirm the judgment of the BAP for the reasons stated...

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