BAP NO. MB 23-007 Bankruptcy Case No. 22-11302-JEB.

656 B.R. 652 (2024)

Serge Ohannes KARAMOUSSAYAN, Debtor. Serge Ohannes Karamoussayan, Appellant, v. Massachusetts Department of Revenue, Appellee.

United States Bankruptcy Appellate Panel of the First Circuit.

February 12, 2024.

Attorney(s) appearing for the Case

David G. Baker, Esq. , Boston, MA, on brief for Appellant.

Stephen G. Murphy, Esq. , on brief for Appellee.

Before Finkle, Chief U.S. Bankruptcy Appellate Panel Judge; Harwood and González, U.S. Bankruptcy Appellate Panel Judges.

Serge Ohannes Karamoussayan (the "Debtor"), who owned and operated a jewelry store in Boston, Massachusetts, appeals from the bankruptcy court's order converting his chapter 13 bankruptcy case to one under chapter 7 for cause under § 1307(c) (the "Conversion Order").

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