In Re Laura Fredrika Pluma, Debtor, Laura Fredrika Pluma v. Tax Collector for the County of San Diego
427 F.3d 1163·2005 WL 2840441·2005 U.S. App. LEXIS 23510
United States Court of Appeals for the Ninth CircuitOctober 31, 200504-55107California81 words
Opinion
This is an appeal from the judgment of the Bankruptcy Appellate Panel (“BAP”), Tax Collector v. Pluma (In re Pluma), 303 B.R. 444 (9th Cir. BAP 2003), reversing the judgment of the bankruptcy court, see In re Pluma, 289 B.R. 151 (Bankr.S.D.Cal. 2003). We affirm the judgment of the BAP for the reasons stated in its opinion, 303 B.R. 444 , supra, and remand to the bankruptcy court for further proceedings.
AFFIRMED.
. We deny appellee’s motion to dismiss the appeal.