In Re Cisneros
Opinion
Opinion
994 F.2d 1462 72 A.F.T.R.2d 93 -5175, 61 USLW 2783 , Bankr. L. Rep. P 75,303 In re Alfred L. CISNEROS; In re Colleen Collins Cisneros, Debtors. Alfred L. CISNEROS; Colleen Collins Cisneros, Appellants, v. UNITED STATES of America; Department of Treasury; Internal Revenue Service, Appellees. No. 91-55883. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 3, 1993. Decided June 8, 1993. A. Lavar Taylor, Burd & Marshack, Santa Ana, CA, for appellants. Gary D. Gray, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellees. Appeal from the Ninth Circuit Bankruptcy Appellate Panel. Before: HUG, SKOPIL, and O'SCANNLAIN, Circuit Judges. O'SCANNLAIN, Circuit Judge: 1 We decide whether a bankruptcy court may vacate its order of discharge entered in a Chapter 13 proceeding because of a mistake of fact. 2 * Alfred and Colleen Cisneros ("the Debtors") filed for personal bankruptcy under Chapter 13 on August 6, 1987. A payment plan ("the Plan") was confirmed shortly thereafter, under which the Debtors were to pay $4,320 per month to the Chapter 13 trustee (the "Trustee") for a period of fifty-three months. Of this amount, the Trustee was to pay over $3,388 to the…