Joye
Joye v. Franchise Tax Board
Opinion
Opinion
Wallace Dissent by Judge Graber, J.
FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
In the Matter of: SHELLI RENEE
JOYE; TERESA M. JOYE,
Debtors,
SHELLI RENEE JOYE; TERESA M.
JOYE, aka Michael Joye, Maria No. 07-15676 Teresa Joye & Maria Mendoza, D.C. Nos. Plaintiffs-Appellants, CV-06-02415-SC 01-30495-DM v.
FRANCHISE TAX BOARD, STATE OF OPINION
CALIFORNIA; SELVI STANISLAUS
Executive Officer of State of California Franchise Tax Board, Defendants-Appellees. Appeal from the United States District Court for the Northern District of California Samuel Conti, District Judge, Presiding
Argued and Submitted October 24, 2008—San Francisco, California
Filed August 21, 2009
Before: J. Clifford Wallace, Sidney R. Thomas and Susan P. Graber, Circuit Judges.
Opinion by Judge Wallace Dissent by Judge Graber
11505
IN THE MATTER OF JOYE 11509
COUNSEL
Robert N. Kolb, Antioch, California, for the plaintiffs- appellants.
Edmund G. Brown, Jr., Attorney General for the State of Cali- fornia, Randall P. Borcherding, Supervising Deputy Attorney General, and Kristian D. Whitten, Deputy Attorney General, San Francisco,…