United States v. 2005-10-31 | 04-55107 | Pluma Vtax Collector for the County of San Diego |…

FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
 In re: LAURA FREDRIKA PLUMA,
Debtor,
No. 04-55107
LAURA FREDRIKA PLUMA, BAP No.
Appellant, SC-03-01098-  BaRyMav.
OPINIONTAX COLLECTOR FOR THE
COUNTY OF SAN DIEGO,
Appellee. 
Appeal from the Ninth Circuit
Bankruptcy Appellate Panel
Marlar, Ryan, and Baum, Bankruptcy Judges, Presiding
Argued and Submitted
October 21, 2005—Pasadena, California
Filed October 31, 2005
Before: A. Wallace Tashima and Raymond C. Fisher,
Circuit Judges, and Milton I. Shadur,* Senior District Judge.
Per Curiam Opinion
*The Honorable Milton I. Shadur, Senior United States District Judge
for the Northern District of Illinois, sitting by designation.
14879

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COUNSEL
Brian M. Mahoney, American Debt Relief, San Diego, Cali-
fornia, for the appellant.
Timothy M. Barry, Senior Deputy County Counsel, San
Diego, California, for the appellee.
OPINION
PER CURIAM:
This is an appeal from the judgment of the Bankruptcy
Appellate Panel (“BAP”), Tax Collector v. Pluma (In re
Pluma), 303 B.R. 444 (B.A.P. 9th Cir. 2003), reversing the
judgment of the bankruptcy court, see In re Pluma, 289 B.R.
151 (Bankr. S.D. Cal. 2003).1 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 pro-
ceedings.
AFFIRMED.
1We deny appellee’s motion to dismiss the appeal.
14880 IN RE: PLUMA

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