In re: KATHLEEN KELLOGG-TAXE v. CAROLYN A. DYE, Chapter 7 Trustee

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
In re: KATHLEEN KELLOGG-TAXE,
Debtor.
------------------------------
RICHARD TAXE,
Appellant,
v.
CAROLYN A. DYE, Chapter 7 Trustee,
Appellee.
No. 18-60052
BAP No. 17-1092
MEMORANDUM*
Appeal from the Ninth Circuit
Bankruptcy Appellate Panel
Faris, Spraker, and Kurtz, Bankruptcy Judges, Presiding
Submitted December 11, 2019**
Before: WALLACE, CANBY, and TASHIMA, Circuit Judges.
Richard Taxe appeals pro se from the Bankruptcy Appellate Panel’s
* This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
** The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
FILED
DEC 18 2019
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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judgment affirming the bankruptcy court’s judgment after a trial in an adversary
proceeding filed by the chapter 7 trustee in Kathleen Kellogg-Taxe’s bankruptcy
case. We have jurisdiction under 28 U.S.C. § 158(d). We review de novo the
bankruptcy court’s conclusions of law and for clear error its findings of fact.
Decker v. Tramiel (In re JTS Corp.), 617 F.3d 1102, 1109 (9th Cir. 2010). We
affirm.
The bankruptcy court did not clearly err in finding that Taxe owned the
shares and assets of Dwarfco Productions, Inc. because the record supports the
bankruptcy court’s determination that Taxe controlled Dwarfco Productions, Inc.
The bankruptcy court properly concluded the shares and assets of Dwarfco
Productions, Inc. are the community property of Taxe and debtor Kathleen
Kellogg-Taxe, and thus those assets are property of the bankruptcy estate of
Kathleen Kellogg-Taxe. See Brace v. Speier (In re Brace), 908 F.3d 531, 537 (9th
Cir. 2018) (“Under California law, there is a general presumption that, absent a
statute to the contrary, all property acquired during marriage is community
property.”).
We reject as unsupported by the record Taxe’s contentions that the
bankruptcy court advocated in favor of the bankruptcy trustee and that the
bankruptcy court never ordered Taxe to turn over gemstones in his possession.
We do not consider arguments and allegations raised for the first time on

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appeal. See Padgett v. Wright, 587 F.3d 983, 985 n.2 (9th Cir. 2009).
AFFIRMED.

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