Golden

FOR PUBLICATION

2

UNITED STATES BANKRUPTCY COURT

EASTERN DISTRICT OF CALIFORNIA

5 6 7 In re ) Case No. 14-24616-E-13 ) NICOLE GOLDEN and ) STEPHEN M. ALTER, ) ) Adv. Proc. No. 21-2012 Debtors. ) ) Joint Memorandum Opinion ) and Decision For: NICOLE GOLDEN and ) STEPHEN ALTER, ) Defendant-IRS Motion for Summary Judgment ) DCN: none given; Docket Entry No. 17 Plaintiffs, ) ) and v. ) ) Plaintiff-Debtor Countermotion for Summary UNITED STATES OF AMERICA ) Judgment (INTERNAL REVENUE SERVICE), ) DCN: JGD-10; Docket Entry No. 28 ) Defendant. ) ___________________________________) JOINT MEMORANDUM OPINION AND DECISION

GRANTING PLAINTIFF-DEBTOR’S COUNTERMOTION FOR

SUMMARY JUDGMENT

AND

DENYING DEFENDANT-IRS’ MOTION FOR SUMMARY JUDGMENT Nicole Golden and Stephen Alter (collectively the “Plaintiff-Debtor”) filed the instant 22 …