Pluma
Pluma v. Tax Collector for the County of San Diego
Opinion
Opinion
FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
In re: LAURA FREDRIKA PLUMA, Debtor, No. 04-55107 LAURA FREDRIKA PLUMA, BAP No. Appellant, SC-03-01098- v. BaRyMa
TAX COLLECTOR FOR THE OPINION
COUNTY OF SAN DIEGO,
Appellee. Appeal from the Ninth Circuit Bankruptcy Appellate Panel Marlar, Ryan, and Baum, Bankruptcy Judges, Presiding
Argued and Submitted October 21, 2005—Pasadena, California
Filed October 31, 2005
Before: A. Wallace Tashima and Raymond C. Fisher, Circuit Judges, and Milton I. Shadur,* Senior District Judge.
Per Curiam Opinion
*The Honorable Milton I. Shadur, Senior United States District Judge for the Northern District of Illinois, sitting by designation.
14879 14880 IN RE: PLUMA
COUNSEL
Brian M. Mahoney, American Debt Relief, San Diego, Cali- fornia, for the appellant.
Timothy M. Barry, Senior Deputy County Counsel, San Diego, California, for the appellee.
OPINION
PER CURIAM:
This is an appeal from the judgment of the Bankruptcy Appellate Panel (“BAP”), Tax Collector v. Pluma (In re Pluma),…