United States Ninth Circuit

Plaintiff's tax refund claims are "non-core" proceedings under the Bankruptcy Code, despite the offset claim asserted by the IRS; the bankruptcy court therefore could not enter a final judgment without plaintiff's consent. District court abused its discretion when it affirmed the bankruptcy court's final order dismissing the claims.

Appellate Information

• Argued 06/11/2003
• Decided 01/29/2004
• Published 01/29/2004

Judges

• BYBEE, Circuit Judge:, Before: GRABER, WARDLAW, and BYBEE, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Steven Gregory Dunmore, pro se, Napa, CA, for the plaintiff-appellant.


• For Appellees:
  
• Randolph L. Hutter, Tax Division, U.S. Department of Justice, Washington, DC, for the defendant-appellee.