Soto
Sai Supermarkets, Inc. dba Del Valle Supermarket v. Raul Mirazo Soto dba Soto Refrigeration & Beverage Co.
Opinion
Trial Court Opinion
FOR PUBLICATION UNITED STATES BANKRUPTCY COURT
EASTERN DISTRICT OF CALIFORNIA
3 In re: ) ) RAUL MIRAZO SOTO, JR., ) Case No. 24-21939-C-7 ) Debtor. ) ________________________________) ) SAI SUPERMARKETS, INC. dba DEL ) Adversary No. 24-02174
VALLE SUPERMARKET, )
) Plaintiff, ) v. ) ) RAUL MIRAZO SOTO dba SOTO )
REFRIGERATION & BEVERAGE CO., )
) Defendant. ) ________________________________) OPINION CHRISTOPHER M. KLEIN, Bankruptcy Judge 15 Is the essential element of “circumstances indicating fraud” for nondischargeable embezzlement under 11 U.S.C. § 523(a)(4) satisfied when a licensed contractor fails to account for, and does not refund, advances for labor and special-order equipment that were not ordered before the contract was terminated? A California licensed contractor’s failure to refund and 22 …