In Re Richard Brulotte Sandra Brulotte, Debtors. United States of America v. Richard Brulotte Sandra Brulotte

15 F.3d 1083 73 A.F.T.R.2d 94 -882 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. In re Richard BRULOTTE; Sandra Brulotte, Debtors. UNITED STATES of America, Plaintiff-Appellee, v. Richard BRULOTTE; Sandra Brulotte, Defendants-Appellants. No. 92-35250. United States Court of Appeals, Ninth Circuit. Submitted Nov. 4, 1993. * Decided Dec. 21, 1993. MEMORANDUM ** Before: TANG, FARRIS, and RYMER, Circuit Judges. 1 The Brulottes appeal the bankruptcy appellate panel's reversal of the bankruptcy court's disallowance of the IRS's proof of claim. We reverse the decision of the bankruptcy appellate panel and reinstate the decision of the bankruptcy court disallowing the IRS's proof of claim. 2 We independently review the bankruptcy court's decision. In re Holm, 931 F.2d 620, 622 (9th Cir.1991). We review the bankruptcy court's conclusions of law de novo and the bankruptcy court's findings of fact under the clearly erroneous standard. Id.; In re Jensen, 995 F.2d 925, 927 (9th…