In re: Daniel Ilko, No. 09-60049 (9th Cir. 2011)

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FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT « In re: DANIEL ILKO, Debtor, DANIEL ILKO, Appellant, v. CALIFORNIA STATE BOARD OF EQUALIZATION, Appellee. ¬ No. 09-60049 BAP No. 09-1119-JuRMo ORDER ­ Appeal from the Ninth Circuit Bankruptcy Appellate Panel Montali, Rimel, and Jury, Bankruptcy Judges, Presiding Argued and Submitted June 6, 2011 Pasadena, California Filed June 27, 2011 Before: Stephen S. Trott and Pamela Ann Rymer, Circuit Judges, and Ralph R. Beistline, Chief District Judge.* *The Honorable Ralph R. Beistline, Chief District Judge for the U.S. District Court for Alaska, sitting by designation. 8657 8658 IN RE: ILKO COUNSEL A. Lavar Taylor, Law Offices of A. Lavar Taylor, Santa Ana, California, for the debtor-appellant. Leslie Branman Smith, Deputy Attorney General for the State of California, San Diego, California, for the appellee. ORDER We affirm the decision of the Bankruptcy Appellate Panel for the reasons stated in its Memorandum dated October 15, 2009, attached to this Order as the Appendix. AFFIRMED. IN RE: ILKO APPENDIX 8659 8660 IN RE: ILKO IN RE: ILKO 8661 8662 IN RE: ILKO IN RE: ILKO 8663 8664 IN RE: ILKO IN RE: ILKO 8665 8666 IN RE: ILKO IN RE: ILKO 8667 8668 IN RE: ILKO IN RE: ILKO 8669 8670 IN RE: ILKO IN RE: ILKO 8671 8672 IN RE: ILKO IN RE: ILKO 8673 8674 IN RE: ILKO IN RE: ILKO 8675 8676 IN RE: ILKO IN RE: ILKO 8677 8678 IN RE: ILKO IN RE: ILKO 8679 8680 IN RE: ILKO IN RE: ILKO 8681 8682 IN RE: ILKO IN RE: ILKO 8683

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