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In Re Laura Fredrika PLUMA, Debtor, Laura Fredrika Pluma, Appellant,
v.
Tax Collector for the County of San Diego, Appellee
v.
Tax Collector for the County of San Diego, Appellee
04-55107.
Court of Appeals for the Ninth Circuit.
Oct 31, 2005.
Brian M. Mahoney, American Debt Relief, San Diego, CA, for the appellant., Timothy M. Barry, Senior Deputy County Counsel, San Diego, CA, for the appel-lee.
Tashima, Fisher, Shadur.
Cited by 1 opinion | Published
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 (9th Cir. BAP 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[*1164] BAP for the reasons stated in its opinion, 303 B.R. 444, supra, and remand to the bankruptcy court for further proceedings.
AFFIRMED.
1
. We deny appellee’s motion to dismiss the appeal.