226 B.R. 637 In re Al LAPIN, Jr., Debtor. FRANCHISE TAX BOARD, of the State of California, Appellant, v. Al LAPIN, Jr., Appellee. BAP No. CC-98-1033-BSJ. Bankruptcy No. LA 96-50259 ER.United States Bankruptcy Appellate Panel, Ninth CircuitArgued and Submitted on June 17, 1998. Decided October 16, 1998. West Page 638 [EDITORS’ NOTE: THIS PAGE CONTAINS […]