Troutman

MEMORANDUM **

Ron Troutman appeals the district court order affirming the bankruptcy court’s judgment in an adversary proceeding brought by the Official Committee of Unsecured Creditors of Troutman Investment Co. (“Committee”) in the Chapter 11 1 proceedings of Troutman Investment Company, d/b/a Troutman’s Emporium (“Emporium”). We affirm.

(1) The bankruptcy court did not err 2 when it determined that Troutman owed the amount shown on the books of Emporium as his house account on the date of bankruptcy. That determination was properly made on an account stated theory, 3 or on an open book account theory. 4 Moreover, to the extent that Trout-man asserts that the amount shown in the account was not accurate at some earlier time, the bankruptcy court did not abuse its discretion 5 when it determined that Troutman’s use of the amount shown in the account during his dissolution proceeding in 1996 judicially estopped 6 him from claiming that the account was in error as of that time. Moreover, he does not point out any error that might have developed since then.

(2) Nor did the bankruptcy court err when it determined that Troutman owed $150,000 on account of an amount that Emporium…