NICHOLS v. BIRDSELL

No. 05-15554.

491 F.3d 987 (2007)

James NICHOLS; Beverly Ann Nichols, Plaintiffs-Appellants, v. David A. BIRDSELL, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed May 9, 2007.


Attorney(s) appearing for the Case

Michael J. Fatta, Law Office of Michael J. Fatta, PLLC, Glendale, AZ, for the plaintiffs-appellants.

Terry A. Dake, Terry A. Dake, LTC., Phoenix, AZ, for the defendant-appellee.

Before: J. CLIFFORD WALLACE, RICHARD D. CUDAHY, and M. MARGARET McKEOWN, Circuit Judges.


WALLACE, Senior Circuit Judge:

This case presents a new issue for our court: whether debtors' pre-bankruptcy application of their right to tax refunds to post-bankruptcy tax obligations constitutes an asset that must be turned over to the bankruptcy trustee pursuant to the Bankruptcy Code, 11 U.S.C. § 542. Plaintiffs-Appellants James W. Nichols and Beverly Nichols (Debtors) appeal from the district court's order denying their appeal from the bankruptcy court...

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