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IN RE ILKO

No. 09-60049.

651 F.3d 1049 (2011)

In re Daniel ILKO, Debtor, Daniel Ilko, Appellant, v. California State Board of Equalization, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed June 27, 2011.

Attorney(s) appearing for the Case

A. Lavar Taylor, Law Offices of A. Lavar Taylor, Santa Ana, CA, for the debtor-appellant.

Leslie Branman Smith, Deputy Attorney General for the State of California, San Diego, CA, for the appellee.

Before: STEPHEN S. TROTT and PAMELA ANN RYMER, Circuit Judges, and RALPH R. BEISTLINE, Chief District Judge.

ORDER

We affirm the decision of the Bankruptcy Appellate Panel for the reasons stated in its Memorandum dated October 15, 2009, attached to this Order as the Appendix.

AFFIRMED.

APPENDIX

NOT FOR PUBLICATION

UNITED STATES BANKRUPTCY APPELLATE PANEL OF THE NINTH CIRCUIT

In re: Daniel Ilko, Debtor.

CALIFORNIA STATE BOARD OF EQUALIZATION, Appellant,

v.

DANIEL ILKO, Appellee.

BAP No. SC-09...

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