United States Ninth Circuit

California Supreme Court certified to determine whether, under California law, civil tax fraud must be proved by clear and convincing evidence or by a preponderance of the evidence.

Appellate Information

• Argued 11/01/2000
• Decided 01/03/2001
• Published 01/03/2001

Judges

• GOULD, Circuit Judge., Before: B. FLETCHER, O'SCANNLAIN, and GOULD, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• David M. Kirsch, San Jose, CA, for the debtor-appellant.


• For Appellees:
  
• Bill Lockyer, Attorney General;  Randall P. Borcherding, Supervising Deputy Attorney General;  Julian O. Standen, Deputy Attorney General, Office of the Attorney General, San Francisco, CA, for the appellee.