Stapley

EDWARD J. EMMONS, CLERK S/ □□□□□

U.S. BANKRUPTCY COURT □□□□ □□

NORTHERN DISTRICT OF CALIFORNIA □□□ □□

Qs □□□□ □ l □□□□□□□□ □□ The following constitutes the Memorandum Decision of the Court. Signed: October 29, 2019 3 . V7 Roger\/Efremsky*~ “~ U.S. Bankruptcy Judge 6 7 UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF CALIFORNIA OAKLAND DIVISION 11 12 In re Case No.09-47699 RLE STEPHEN LAWRENCE STAPLEY Chapter 7 NANCY CHRISTINE STAPLEY, Debtors. Adversary No. 18-4061 STEPHEN LAWRENCE STAPLEY AND NANCY CHRISTINE STAPLEY Plaintiffs, Vv. STATE OF CALIFORNIA THROUGH ITS FRANCHISE TAX BOARD, 24…