IN RE CUYLER WENBERG; NETA WENBERG, DEBTORS. CUYLER WENBERG; NETA WENBERG, APPELLANTS,
v.
FEDERAL DEPOSIT INSURANCE CORPORATION, ACTING AS RECEIVER OF VALENCIA BANK, APPELLEE
This is an appeal from the decision of the Ninth Circuit Bankruptcy Appellate Panel. We have jurisdiction pursuant to 28 U.S.C. § 158(d).
On February 4, 1987, appellants Cuyler and Neta Wenberg filed a petition for Chapter 13 bankruptcy in the Central District of California. Prior to that date, the Texas bankruptcy court had entered a judgment in favor of the FDIC and against Mr. Wenberg for damages in an amount to be ascertained and for “all costs and attorney’s fees.” The California bankruptcy court held that the award of attorney’s fees and costs was a liquidated debt for the purpose of determining debtor eligibility under 11 U.S.C. § 109(e). The Bankruptcy Appellate Panel affirmed. In re Wenberg, 94 B.R. 631 (Bankr. 9th Cir.1988). We AFFIRM for the reasons stated in the opinion of the Bankruptcy Appellate Panel.
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United States v. Verdunn, 187 B.R. 996 (M.D. Fla. 1995)…sed to an extensive and contested evi-dentiary hearing in which it will be necessary to introduce substantial evidence to establish the amount of the debt; Id. at 338, 341; In re Wenberg, 94 B.R. 631, 634 (9th Cir. BAP 1988) aff'd, 902 F.2d 768 (9th Cir.1990). It is an undisputed fact that Appel-lee vigorously disputed the penalties which the United States sought to levy against him based upon alleged civil fraud, understatement of income, negligence and delinquency in filing income ta…