Barbara Jean O'neil, AKA Barbara Jean Kerpsack v. Raymond Carey, and Internal Revenue Service

24 F.3d 248 73 A.F.T.R.2d 94 -2129 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Barbara Jean O'NEIL, aka Barbara Jean Kerpsack, Plaintiff-Appellee, v. Raymond CAREY, Defendant-Appellant, and Internal Revenue Service. No. 92-16038. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 3, 1993. Decided May 6, 1994. 1 Before: KOZINSKI and O'SCANNLAIN, Circuit Judges; GEORGE, * District Judge. 2 MEMORANDUM ** 3 Raymond Carey, trustee for the bankruptcy estate of Barbara Jean Kerpsack (the "Trustee"), appeals a judgment of the district court ordering the Trustee to allow a claim on behalf of the Internal Revenue Service ("IRS") for $33,545.00 in unpaid prepetition taxes against the bankruptcy estate. The Trustee timely appealed the district court's judgment, and we have jurisdiction under 28 U.S.C. Sec. 158 (d). We affirm. 4 * The Trustee contends that it is entitled to use a defense of payment to disallow the IRS' claim, regardless of the fact that…