Court of Appeals for the Ninth Circuit April 13, 2004, 02-17073 (Miller v. United States)

363 F.3d 999 William M. MILLER, Reorganized Debtor, Plaintiff-Appellant, v. UNITED STATES of America, through its Department of Treasury, Internal Revenue Service; State of California, through its State Board of Equalization, Defendants-Appellees. No. 02-17073. United States Court of Appeals, Ninth Circuit. Argued and Submitted March 12, 2004. Filed April 13, 2004.