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IN RE GOLDEN

Case No. 14-24616-E-13 Adv. Proc. No. 21-2012.

641 B.R. 392 (2022)

IN RE Nicole GOLDEN and Stephen M. Alter, Debtors. Nicole Golden and Stephen Alter, Plaintiffs, v. United States of America (Internal Revenue Service), Defendant.

United States Bankruptcy Court, E.D. California.

Signed April 27, 2022.

Attorney(s) appearing for the Case

Office of the U.S. Trustee, Robert T. Matsui United States Courthouse, 501 I Street, Room 7-500, Sacramento, CA 95814, for Bankruptcy Trustee.

Ty Halasz, Esq. , P.O. Box 683, Ben Franklin Station, Washington, DC 20044, for Attorney for the Trustee.

Joint Memorandum Opinion and Decision For:

Defendant-IRS Motion for Summary Judgment DCN: none given; Docket Entry No. 17 and Plaintiff-Debtor Countermotion for Summary Judgment DCN: JGD-10; Docket Entry No. 28

JOINT MEMORANDUM OPINION AND DECISION GRANTING PLAINTIFF-DEBTOR'S COUNTERMOTION FOR SUMMARY JUDGMENT AND DENYING DEFENDANT-IRS' MOTION FOR SUMMARY JUDGMENT

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