In Re Rueter
Rueter v. Robertson (In Re Rueter)
Opinion
Opinion
Patel, J.
MEMORANDUM AND ORDER
This is an appeal by James Rueter and Eva Rueter (“Debtors”) from an August 13, 1992 order of the United States Bankruptcy Court for the Northern District of California, Judge Marilyn Morgan presid ing, (“Bankruptcy Court”) granting a motion regarding certain tax attributes brought by James E. Robertson, trustee in bankruptcy of debtors’ estate (“Trustee”) under Chapter 7 of the Bankruptcy Code, 11 U.S.C. § 701 et seq. This court has jurisdiction to hear Debtors’ appeal under 28 U.S.C. § 158 (a). Having reviewed the arguments and submissions of the parties, and for the reasons explained below, the court REVERSES the order of the Bankruptcy Court.
BACKGROUND
On December 5, 1990, the Debtors filed a voluntary petition in bankruptcy under Chapter 11 of the Bankruptcy Code, 11 U.S.C. § 1101 et seq. The case was subsequently converted into a Chapter 7 action and Jerome E. Robertson was appointed Trustee.
A dispute then arose between the Debtors and the Trustee regarding whether the Debtors or, instead, their Chapter 7 bankruptcy estate (“Estate”) was entitled to use for federal income tax purposes a certain feature of the Debtors’ federal income tax situation.…