60 F3d 836 Williams v. United States
60 F.3d 836
76 A.F.T.R.2d 95-5815
In re John C. WILLIAMS; Lavada L. Williams, Debtors.
John C. WILLIAMS; Lavada L. Williams, Appellants,
v.
UNITED STATES of America; Internal Revenue Service, Appellees.
No. 93-16730.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted March 13, 1995.
Decided July 5, 1995.
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
Before: GOODWIN, CANBY and T.G. NELSON, Circuit Judges.
ORDER
We affirm the decision of the Bankruptcy Appelate Panel for the reasons set forth in its memorandum decision filed on August 31, 1993.