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IN RE JONES

No. 10-60000.

657 F.3d 921 (2011)

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

United States Court of Appeals, Ninth Circuit.

Filed September 14, 2011.

Attorney(s) appearing for the Case

Edmund G. Brown , Joyce E. Hee , David Lew (argued), Office of the Attorney General, Oakland, CA, for the appellant.

Max Cline , Melanie Tavare (argued), Oakland, CA, for the debtors-appellees.

Before: D.W. NELSON, M. MARGARET McKEOWN, and RONALD M. GOULD, Circuit Judges.

ORDER

The opinion filed July 12, 2011 is withdrawn and replaced with the accompanying opinion.

With these amendments, the panel has voted to deny the petition for panel rehearing. The petition for panel rehearing is denied. No further petitions for en banc or panel rehearing shall be permitted.

OPINION

McKEOWN, Circuit Judge:

At issue in this bankruptcy appeal is a tax debt owed by Brenda Marie Jones ("Jones") to the California...

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