Brugnara Properties VI v. Internal Revenue Service

EDWARD J. EMMONS, CLERK of □□ NO

S. □□□

NORTHERN DISTRICT OF CALIFORNIA 3( □□□ □

aS □□ □ □□□□ Signed and Filed: July 20, 2019 □□□□□□□ run, Mund,

A DENNISMONTALL

U.S. Bankruptcy Judge 5 6 7 UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF CALIFORNIA 10 11 || me: Case No. 17-30501 BRUGNARA PROPERTIES VI Ch.

Debtor. 15 BRUGNARA PROPERTIES VI A.P. No. 17-3071

S Plaintiff, v. 19 INTERNAL REVENUE SERVICE, et al 20 Defendants. 21

MEMORANDUM DECISION ON MOTIONS FOR SUMMARY JUDGMENT

23 Plaintiff and Debtor Brugnara Properties VI (“Debtor’’) filed a motion for summary 25 || judgment in the above-captioned adversary proceeding. The Internal Revenue Service (“IRS”) 26 || and the California Franchise Tax Board (“FTB,” and together, the “Taxing Authorities”’) filed 27 || competing motions for summary judgment. The matters came on for argument…