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.
United States Court of Appeals, Ninth Circuit.
The opinion filed July 12, 2011 is withdrawn and replaced with the accompanying opinion.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.
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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