Wyttenbach v. CIR

REVISED OCTOBER 21, 2010 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT United States Court of Appeals Fifth Circuit

No. 08-40321 FILED Summary Calendar September 10, 2008 Charles R. Fulbruge III Clerk In The Matter Of: WILLIAM HAYES WYTTENBACH, Debtor. ------------------------------ WILLIAM HAYES WYTTENBACH, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

Appeal from the United States District Court for the Southern District of Texas (07-CV-180)

Before KING, JOLLY, and OWEN, Circuit Judges.

PER CURIAM:*

William Hayes Wyttenbach appeals an order affirming the bankruptcy court’s “Order Striking Pleadings and Retroactively Annulling Automatic Stay.”

The bankruptcy court held that Wyttenbach was ineligible to be a debtor because he did not comply with the credit counseling requirements in 11 U.S.C. § 109(h).

Wyttenbach appealed to the Southern District of Texas but neither disputed that he failed to fulfill the credit counseling requirements nor contended that the bankruptcy court’s reliance on 11 U.S.C. § 109(h) was in error. Instead, Wyttenbach challenged the bankruptcy court’s order only on the grounds that he filed his chapter 7 petition as a “man,” not a “trust”—grounds upon which the bankruptcy court did not rely. In his current brief, Wyttenbach does not assert that the lower court’s reliance on 11 U.S.C. § 109(h) was improper; he again argues only that the lower courts misidentified him as a “trust” rather than a “man.” We conclude that the district court did not err in affirming the bankruptcy court’s order.

AFFIRMED.