United States Ninth Circuit

Debtors' pre-bankruptcy application of their right to tax refunds to post-bankruptcy tax obligations constitutes an asset that must be turned over to the bankruptcy trustee pursuant to the Bankruptcy Code, 11 U.S.C. section 542.

Appellate Information

• Argued 02/16/2007
• Decided 05/09/2007
• Published 05/09/2007

Judges

• WALLACE, Senior Circuit Judge:, Before:  J. CLIFFORD WALLACE, RICHARD D. CUDAHY, and M. MARGARET McKEOWN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Michael J. Fatta, Law Office of Michael J. Fatta, PLLC, Glendale, AZ, for the plaintiffs-appellants.


• For Appellees:
  
• Terry A. Dake, Terry A. Dake, LTC., Phoenix, AZ, for the defendant-appellee.