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IN RE KING

No. 91-55193.

961 F.2d 1423 (1992)

In re Jack B. KING; Paula H. King, Debtors. Jack B. KING; Paula H. King, Appellants, v. FRANCHISE TAX BOARD OF the STATE OF CALIFORNIA, Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 16, 1992.

Attorney(s) appearing for the Case

Richard M. Moneymaker, Moneymaker & Kelley, Los Angeles, Cal., for appellants.

Edmond B. Mamer, Supervising Deputy Atty. Gen., Bonnie Holcomb, Deputy Atty. Gen., Los Angeles, Cal., for appellee.

Before: ALARCON, BEEZER and RYMER, Circuit Judges.

BEEZER, Circuit Judge:

This case poses the question when California "assesses" an income tax deficiency, for purposes of rendering the assessment nondischargeable in bankruptcy. See 11 U.S.C. §§ 507(a)(7)(A)(ii), 523(a)(1)(A). Jack and Paula King appeal the bankruptcy appellate panel's decision that assessment occurs when a notice of proposed deficiency assessment becomes final. Franchise Tax Bd. v. King (In re King), 122 B.R...

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