In Re Renovizor's, Inc., Debtor. California State Board of Equalization v. Renovizor's Inc., AKA the Hang-Ups AKA the Rose Collection, Debtor-Appellant

282 F.3d 1233 In re RENOVIZOR'S, INC., Debtor. California State Board of Equalization, Appellee, v. Renovizor's Inc., aka The Hang-Ups aka The Rose Collection, Debtor-Appellant. No. 99-15827. United States Court of Appeals, Ninth Circuit. Argued and Submitted November 1, 2000. Submission Vacated and Question Certified to the California Supreme Court January 3, 2001. Request for Certification Denied February 28, 2001. Resubmitted March 7, 2002. Filed March 14, 2002. David M. Kirsch, San Jose, CA, for the debtor-appellant. Bill Lockyer, Attorney General; Randall P. Borcherding, Supervising Deputy Attorney General; Julian O. Standen, Deputy Attorney General, Office of the Attorney General, San Francisco, CA, for the appellee. Appeal from the United States District Court for the Northern District of California; Jeremy Fogel, District Judge, Presiding. D.C. No. CV-98-20469-JF. Before: B. FLETCHER, O'SCANNLAIN, and GOULD, Circuit Judges. GOULD, Circuit Judge. 1 Debtor, Renovizor's, in bankruptcy court, objected to a claim filed by the California State Board of Equalization ("SBE"). In the trial held in bankruptcy court, SBE's claim for civil tax fraud was upheld. On appeal, the United…