Filed: Dec. 06, 1994
Latest Update: Feb. 22, 2020
Summary: 42 F.3d 1401 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. In re Kenneth OWEN; Margaret Owen, Debtors. UNITED STATES of America; Department of Treasury, Internal Revenue Service, Plaintiff-Appellant-Cross-Appellee, v. Kenneth OWEN and Margaret Owen, Defendant-Appellee-Cross-Appellant.
Summary: 42 F.3d 1401 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. In re Kenneth OWEN; Margaret Owen, Debtors. UNITED STATES of America; Department of Treasury, Internal Revenue Service, Plaintiff-Appellant-Cross-Appellee, v. Kenneth OWEN and Margaret Owen, Defendant-Appellee-Cross-Appellant. N..
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42 F.3d 1401
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
In re Kenneth OWEN; Margaret Owen, Debtors.
UNITED STATES of America; Department of Treasury, Internal
Revenue Service, Plaintiff-Appellant-Cross-Appellee,
v.
Kenneth OWEN and Margaret Owen, Defendant-Appellee-Cross-Appellant.
Nos. 93-15907, 93-15920.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted Nov. 14, 1994.
Decided Dec. 6, 1994.
1
Before: ALARCON and HALL, Circuit Judges, and KING, District Judge.
3
For the reasons set forth in the Bankruptcy Appellate Panel's unpublished opinion, we AFFIRM.
