In Re Bruce A. Bunyan in Re Ruth P. Bunyan, Debtors, Bruce A. Bunyan Ruth P. Bunyan Stewart A. McCullum Verla I. McCullum v. United States of America, Internal Revenue Service

354 F.3d 1149 In re Bruce A. BUNYAN; In re Ruth P. Bunyan, Debtors, Bruce A. Bunyan; Ruth P. Bunyan; Stewart A. McCullum; Verla I. McCullum, Appellants, v. United States of America, Internal Revenue Service, Appellee. No. 02-56786. United States Court of Appeals, Ninth Circuit. Argued and Submitted December 5, 2003. Filed January 20, 2004. John Harrison Wegge, Pasadena, CA, for the debtors-appellants. Francesca Ugolini, Department of Justice, Washington, D.C., for the appellee. Appeal from the United States District Court for the Central District of California; Terry J. Hatter, District Judge, Presiding. D.C. No. CV-01-03961-TJH. Before HUG, B. FLETCHER, and WARDLAW, Circuit Judges. OPINION BETTY B. FLETCHER, Circuit Judge: 1 Debtors-Appellants Bruce and Ruth Bunyan and Verla McCullum 1 (collectively "Debtors-Appellants"), appeal the district court's affirmance of the order of the bankruptcy court, which overruled their objections to claims for income taxes filed by the Internal Revenue Service in their respective Chapter 13 proceedings. The Debtors-Appellants argue that the bankruptcy court erred in finding that the Bankruptcy Code and res judicata barred them from challenging…