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IN RE SWANSON

BAP NO. NC-82-1401-AsEV, Bankruptcy No. 581-1321-A, Adv. No. 81-0738.

36 B.R. 99 (1984)

In re Alan Wendell SWANSON, Debtor. Jerome ROBERTSON, Trustee, Plaintiff/Appellee, v. Alan Wendell SWANSON, Defendant/Appellant.

United States Bankruptcy Appellate Panels for the Ninth Circuit.

Decided February 10, 1984.

Attorney(s) appearing for the Case

Marilyn Morgan, Morgan, Morgan, Towery, Morgan & Spector, San Jose, Cal., for defendant/appellant.

William C. Lewis, Ensign & Lewis, Palo Alto, Cal., for plaintiff/appellee.

Before ASHLAND, ELLIOTT and VOLINN, Bankruptcy Judges.

OPINION

ASHLAND, Bankruptcy Judge.

Debtor appeals from a judgment of the bankruptcy court denying him a discharge. The court determined that the debtor intentionally omitted valuable assets from his schedules. We reverse.

BACKGROUND

Debtor, an accountant, filed a voluntary Chapter 7 on March 6, 1981. In the accompanying schedules he did not specifically list as an asset his accountancy practice.

On August 27, 1981 the trustee objected...

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