Court of Appeals for the Sixth Circuit November 18, 2003, No. 02-1371 (Linsenmeyer v. United States)

PER CURIAM.

Debtors Stephen J. Linsenmeyer and Jan M. Linsenmeyer appeal the bankruptcy court’s ruling that the taxable gain arising from a certain stock sale was attributable to them and not their bankruptcy estate. We affirm.

BACKGROUND

The Linsenmeyers filed a Chapter 11 bankruptcy petition in January 1989.