In re Munton, 352 B.R. 707 (9th Cir. BAP 2006)
    Affirmative defenses not raised in prior state court action in which default was taken against the debtor may not be raised in subsequent nondischargeability proceeding.  Texas statute contractor’s statute exhibited the characteristics of an express or technical trust for purposes of § 523(a)(4).

In re Cantrell, 329 F.3d 1119 (9th Cir. 2003)
    A corporate officer is not a fiduciary under § 523(a)(4).

In re Bigelow, 271 B.R. 178 (9th Cir. B.A.P. 2001)
    Because money given to attorney-debtor was a classic retainer, the debtor was not required to deposit it in his trust account.  Because there were no trust funds, 523(a)(4) was inapplicable.

In re Cantrell, 329 F.3d 1119 (9th Cir. 2003)
    Corporate officer, director and/or controlling shareholder was not trustee of statutory trust under California law and therefore did not qualify as fiduciary for purposes of claim of non-dischargeability for fraud.

In re Jacks, 266 B.R. 728 (9th Cir. B.A.P. 2001)
    Fiduciary duty owed by officers and directors of an insolvent corporation under California law was actionable under 523(a)(4), but only if the corporation was insolvent at the time of the defalcation.

In re Banks, 263 F.3d 862 (9th Cir. 2001)
    When debtor/attorney placed the plaintiff/client's funds into his trust account, he became his client's fiduciary.  

In re Hemmeter, 242 F.3d 1186 (9th Cir. 2001)
    ERISA fiduciaries are fiduciaries within the meaning of 523(a)(4).  However, no defalcation occurred, since the fiduciary's poor investments did not involve failure to account for or produce a beneficiary's funds.

In re Abrams, 229 B.R. 784 (9th Cir. B.A.P. 1999), aff’d, 242 F.3d 380 (9th Cir. 2000)
    Second-tier general partner properly deemed fiduciary of first-tier limited partnership.

In re Stanifer, 236 B.R. 709 (9th Cir. B.A.P. 1999)
    Debtor’s breach of fiduciary duty with regard to pension benefits barred discharge of debt incurred as result of failure to share benefits with ex-spouse.

In re Wada, 210 B.R. 572 (9th Cir. B.A.P. 1997)    
    Travel agent’s embezzlement of client monies precluded discharge

In re Gergely, 110 F.3d 1448 (9th Cir. B.A.P. 1997)
    Med malpractice not subject to (a)(4) since there is no express trust

In re Niles, 106 F.3d  1456 (9th Cir. 1997)
    Test for defalcation - need not show improper conduct; need only show that money was not turned over by fiduciary.  Once plaintiff establishes express trust and fiduciary relationship, burden shifts to debtor to establish no defalcation

In re Byron v. Lewis, 97 F.3d 1182 (9th Cir. 1996)
    Arizona partner’s failure to account for partnership constitutes defalcation that can bar discharge

In re Bugna, 33 F.3d 1054 (9th Cir. 1994)
    Relationship of partner and real estate broker sufficient to satisfy 523(a)(4) re fiduciary capacity, citing Woolsey.

In re Evans, 161 B.R. 474 (9th Cir. B.A.P. 1993)
    State court judgment finding a fiduciary relationship between plaintiff and defendant not collateral estoppel, where defendant real estate broker never held a trust res.

In re Stokes, 142 B.R. 908 (Bankr.N.D. Cal. 1992)
    Lawyer is not a fiduciary to client under §523(a)(4) except as to client’s money.

In re Rose, 934 F.2d 901, 903 (7th Cir. 1991)
    “Larceny is proven for 523(a)(4) purposes if the debtor has wrongfully and with fraudulent intent taken property from its owner”

In re Littleton, 942  F.2d 551 (9th Cir. 1991)
    Definition of embezzlement

In re Baird, 114 B.R. 198 (9th Cir. B.A.P. 1990)
    1.  Arizona statutory trust sufficient to create a fiduciary relationship.
    2.  Defalcation committed.
    3.  Debtor as sole corporate officer responsible for final disbursement is liable.

In re Woosley, 117 B.R. 524 (9th Cir. B.A.P. 1990)
    Debt incurred through fraud by real estate agent acting in fiduciary capacity nondischargeable.  Fiduciary relationship found even though agent acting as loan broker.  Without citing Hooper, case seems to hold that mere status as real estate broker and fiduciary status under California statutes is sufficient.  

In re Hooper, 112 B.R. 1009 (9th Cir. B.A.P. 1990)
    Mere status as real estate broker not sufficient to confer fiduciary status, where broker never held anything in trust or that debt done from any real estate transaction she brokered.  (Check this sentence)

In re Hultquist, 101 B.R. 180, 185 (9th Cir. B.A.P. 1989)
    Fiduciary status of corporate officer is not the same as a fiduciary under (a)(4).

In re Pedrazzini, 644 F.2d 756 (9th Cir. 1981)
    California statutes do not impose fiduciary duty on general contractor.

Ragsdale v. Haller, 780 F.2d 794 (9th Cir. 1986)
    Partners under California law are fiduciaries as to partnership property.

In re Short, 818 F.2d 693 (9th Cir. 1987)
    Joint venturers under Washington law are fiduciaries as to joint property.

In re Schneider, 99 B.R. 974 (9th Cir. B.A.P. 1989)
    Complete review of § 523(a)(4) - what is fiduciary capacity.

In re Graziano, 35 B.R. 589, 594 (Bankr. E.D.N.Y. 1983)
    Embezzlement = “fraudulent appropriation by a person to whom such property has been entrusted or into whose hands it has lawfully come.”

In re Gonzales, 22 B.R. 58 (9th Cir. B.A.P. 1982)
    Subcontractor used trust fund money to pay others.  Held, “Not necessary to prove an intentional wrong by a debtor where it is shown that debtor committed a defalcation with respect to funds held in trust.”