Clarence Cummings v. Ust- US Trustee, Phoenix

MEMORANDUM

Chapter 7 debtors Clarence Thomas Cummings and Pamela K. Cummings appeal from the judgment of the Bankruptcy Appellate Panel (“BAP”) affirming the portion of the bankruptcy court’s order denying discharge on the ground that the debtors made false oaths within the meaning of section 727(a)(4)(A) of the Bankruptcy Code, 11 U.S.C. § 727 (a)(4)(A). (The BAP did not examine the bankruptcy court’s alternative denial of discharge under section 727(a)(2)(A) and (B), based on findings of fraudulent pre- and post-petition property concealment or transfers). The bankruptcy court rejected the explanatory testimony of Mr. Cummings as “not credible” and “beyond not credible” and the BAP found that “there is ample evidence to support the bankruptcy court’s findings under § 727(a)(4)(A).”

We “conduct[] ‘an independent review of the bankruptcy court’s decision without deferring to the BAP.’ ” Ghomeshi v. Sabban (In re Sabban), 600 F.3d 1219, 1221 (9th Cir.2010) (quoting Turtle Rock Meadows Homeowners Ass’n v. Slyman (In re Slyman), 234 F.3d 1081, 1085 (9th Cir.2000)). We review conclusions of law de novo and findings of fact for clear error, reversing only when a factual determination…