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IN RE JONES

BAP No. NC-09-1145-BaDJu. Bankruptcy No. 07-43288.

420 B.R. 506 (2009)

In re Brenda Marie JONES, Debtor. California Franchise Tax Board, Appellant, v. Brenda Marie Jones; John T. Kendall, Trustee; United States Trustee, Oakland, Appellees.

United States Bankruptcy Appellate Panel for the Ninth Circuit.

Filed November 24, 2009.

Attorney(s) appearing for the Case

Todd M. Bailey, Office of Atty. Gen., Oakland, CA, for Appellant.

Max Cline, Law Offices of Max Cline, Oakland, CA for Appellees.

Before: BAUM, DUNN and JURY, Bankruptcy Judges.

OPINION

BAUM, Bankruptcy Judge:

Appellant, California Franchise Tax Board ("FTB"), appeals the bankruptcy court's "Decision: Motion For Order Determining That Tax Liability Is Excepted From Discharge" and accompanying "Order Denying Motion For Order Determining That Tax Liability Is Excepted From Discharge" (together "Decision"). We AFFIRM.

I. FACTS

The facts are not in dispute. The parties' stipulated facts are: On July 22...

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