In Re Osborne

76 F.3d 306 77 A.F.T.R.2d 96 -965, 96-1 USTC P 50,185 , Bankr. L. Rep. P 76,831 , 96 Cal. Daily Op. Serv. 963 , 96 Daily Journal D.A.R. 1599 In re Rex O. OSBORNE; Helen C. Osborne, Debtors. UNITED STATES INTERNAL REVENUE SERVICE, Appellant, v. Rex O. OSBORNE, fdba: the Original Hamburger Stand # 7; fdba: Tommies Hamburgers; Helen C. Osborne, fdba; the Original Hamburger Stand # 7; fdba: Tommies Hamburgers, Appellees. No. 94-55890. United States Court of Appeals, Ninth Circuit. Argued and Submitted Dec. 13, 1995. Decided Feb. 12, 1996. Marc J. Winter, Taylor, Simonson & Winter, Claremont, California, for appellees. Gary R. Allen (on the briefs) and Gary D. Gray (argued), United States Department of Justice, Tax Division, Washington, D.C., for appellant. Appeal from the Bankruptcy Appellate Panel of the Ninth Circuit; OLLASON, JONES, and MEYERS, Judges, Presiding. Before: ALDISERT, * FARRIS and RYMER, Circuit Judges. ALDISERT, Senior Circuit Judge. 1 We are to decide a case that arose prior to the enactment of the Bankruptcy Reform Act of 1994, Pub.L. No. 103-394, 108 Stat. 4106 (codified as amended at 11 U.S.C. § 502 (b)(9) (1995)). This new statute specifically provides…