Case law

Sgarlat v. United States (In Re Sgarlat)

271 B.R. 688 · United States Bankruptcy Court, M.D. Florida · Sep 28, 2001

Furthermore, the District Court concluded that the Appellant, IRS, met its burden of establishing that the Forms 1040EZ filed by Debtor after assessment served no purpose. … the proposition urged by the Government, that a return filed by taxpayer after the Government prepared an SFR and made the deficiency assessment is per se a nullity, the fact remains that from the record of this case, it clearly

Weintraub v. Internal Revenue Service (In Re Weintraub)

290 B.R. 410 · United States Bankruptcy Court, M.D. Florida · Dec 19, 2002

In determining whether the moving party has met its burden of establishing that there is no genuine issue as to any material fact and that it is entitled to judgment as a matter of law, the Court must draw inferences from … Clearly, the Forms 1040 purport to be returns and contain sufficient data to allow the calculation of tax liability.

Walls v. Hicks (In re Hicks)

530 B.R. 912 · United States Bankruptcy Court, M.D. Florida · May 22, 2015

The Divorce Decree clearly awards the Plaintiff an interest in 60% of the Defendant’s military retirement pension as an equitable division of property. … No. 17 at 8-9. .Defendant also asks the Court to affirmatively hold that the remaining obligations do not qualify as domestic support obligations not dischargeable under § 523(a)(5) so he can use the finding as res judicata

Burgess v. Henrie (In Re Henrie)

235 B.R. 113 · United States Bankruptcy Court, M.D. Florida · Jun 22, 1999

Clearly, Plaintiff did not need spousal support from Defendant. … While Defendant’s military experience may qualify him for employment as a mechanic or repairer, no evidence was offered to show that this work is available or pays more than Defendant’s current job.

Quaker Oats Co. v. Affiliated of Florida, Inc. (In Re Affiliated of Florida, Inc.)

237 B.R. 495 · United States Bankruptcy Court, M.D. Florida · Jul 7, 1998

It appears well-established that a secured creditor is a “purchaser” for purposes of § 672.403 of the Florida Statutes. … priority claim in bankruptcy when the right to reclaim is entirely subordinated by the rights of a superior secured creditor would be to give the seller greater rights than possessed outside of bankruptcy, and this would clearly

D'Angelo v. Parker (In Re Parker)

378 B.R. 365 · United States Bankruptcy Court, M.D. Florida · Aug 1, 2007

Rule 59 permits the reconsideration of judgments if it is established that the judgment contains manifest errors of law or fact. … Finally, this case is clearly distinguishable from the situation in In re Zeller, 242 B.R. 84 (Bankr.S.D.Fla.1999), which was cited by the Plaintiff in her Motion for New Trial.

J. C. Investments, Inc. v. United States (In re J. C. Investments, Inc.)

15 B.R. 392 · United States Bankruptcy Court, M.D. Florida · Oct 16, 1981

There is no doubt that this was not a sale of the land contracts and the monies received under this arrangement were clearly loan proceeds and not proceeds of a sale of the land contracts. … Even assuming, but not admitting that JCI did not qualify for the installment method of income reporting because it did not keep sufficient and accurate records which under the regulations of the Service is a condition precedent

In re Martin

497 B.R. 349 · United States Bankruptcy Court, M.D. Florida · Sep 17, 2013

In order for a Chapter 11 plan to be confirmed, the proponent of the plan— typically the debtor — has the burden of establishing the requirements enumerated in § 1129(a)(1) — (16). … Many individuals file Chapter 11 cases because they do not qualify for Chapter 13 because of the debt limitations contained in § 109(e).

American President Lines, Ltd. v. Lykes Bros. Steamship Co. (In Re Lykes Bros. Steamship Co.)

196 B.R. 574 · United States Bankruptcy Court, M.D. Florida · Apr 8, 1996

Only APL was qualified to obtain similar benefits. Further, APL had enough volume to fully utilize the shipping capacity of these vessels. … Lastly, the fact that GATX and Gilman are allegedly leasing companies has clearly no bearing on the intent of the parties.

In Re Celotex Corp.

204 B.R. 586 · United States Bankruptcy Court, M.D. Florida · Dec 6, 1996

The Trust established under the Plan is a “qualified settlement fund” within the meaning of IRC § 468B and the regulations issued pursuant thereto. … The contents of the Plan clearly establishes the Plan complies with Section 1123(a)(2) through 1123(a)(7) of the Bankruptcy Code. 30 212.

Crews Lake Road & Bridge District v. Pineview Estates, Inc. (In re Pineview Estates, Inc.)

57 B.R. 483 · United States Bankruptcy Court, M.D. Florida · Jan 2, 1986

The District was established for the purpose of creating a tax base in order to service a bond issue sold to the public. … Clearly, only the taxpayer/property owner has standing to challenge taxation of his property. City of Sebring v. Wolf, 141 So. 736 (Fla.1932).

Henkel v. Frese, Hansen, Anderson, Hueston, & Whitehead, P.A. (In Re Newgent Golf, Inc.)

402 B.R. 424 · United States Bankruptcy Court, M.D. Florida · Mar 2, 2009

Using the higher standard of proof, the trustee has demonstrated clearly and convincingly that during this case both MSM and the Firm, neither of who would qualify as custodians, held property subject to administration by … The Firm clearly could have sought permission or guidance from this Court, but did not.

In re Rhodes

563 B.R. 380 · United States Bankruptcy Court, M.D. Florida · Feb 3, 2017

Nationstar clearly had the ability to comply with the Confirmation and Sale Orders as evidenced by its compliance subsequent to the entry of the Order to Show Cause. … Compensatory *389 damages may include emotional distress, provided the Debtor (1) suffers significant emotional distress, (2) clearly establishes the significant emotional distress, and (3) demonstrates a causal connection

Steffen v. Turner (In Re Steffen)

342 B.R. 861 · United States Bankruptcy Court, M.D. Florida · Jan 31, 2006

Clearly the number of fireplaces is not contested. … A property owner generally is qualified, on account of ownership, to testify as to the value of his or her property. Weitzer Oak Park Estate, Ltd. v. Petto, 573 So.2d 990 (Fla. 3d DCA 1991); Horn v.

In Re Pierre

468 B.R. 419 · United States Bankruptcy Court, M.D. Florida · Mar 16, 2012

Court holds that a prerequisite to stripping down a secured lien under § 1322(b)(2) of the Bankruptcy Code 4 is that both co-owner spouses must be debtors in the same Chapter 13 case and that each joint debtor also must qualify … A minority of courts have allowed the cram down of mortgage claims in Chapter 20 situations, arguing the purpose of Chapter 13 is to protect debtors’ homes. 24 Such contention contradicts Congress’ clearly articulated intent

In Re Hillsborough Holdings Corp.

207 B.R. 299 · United States Bankruptcy Court, M.D. Florida · Mar 28, 1997

Clearly, Resources believed that the right to market the gas extracted belonged to the gas owners and not the coal owners. (T-100, 101-103, 402^403, CTC Exhibit 82). … Clearly, the source of the methane gas in question is coal seam.

Ricardo Castillo Molina

United States Bankruptcy Court, M.D. Florida · Feb 9, 2026

Molina, however, also argues the Creditors qualify as non-statutory insiders. … Molina fails to demonstrate by a preponderance of the evidence that he qualifies for proceeding under Subchapter V.

In Re Riney

259 B.R. 217 · United States Bankruptcy Court, M.D. Florida · Feb 23, 2001

conduct, a debtor who files a chapter 7 should not be denied a discharge by denial of the recourse to bankruptcy without a showing that the debt is nondischargeable under Bankruptcy Code § 523 or that the debtor would not qualify … See In re Motaharnia, 215 B.R. 63, 68 (Bankr.C.D.Cal.l997)(holding that § 707(a) should apply “only to egregious cases where the debtor’s motives are clearly inconsistent with the established purpose of the Bankruptcy Code

In re Mickler

58 B.R. 270 · United States Bankruptcy Court, M.D. Florida · Feb 11, 1986

It is well established under Florida law that when a party has specifically reserved unto itself the right to veto a sale based on the terms and conditions presented to it, that reservation of discretion implies the right … The Commission Agreement before this Court clearly put Wood on notice that her efforts to lease the non-existent shopping center were at her own risk through approval of the terms and conditions of the leases by permanent

Official Committee of Unsecured Creditors of Toy King Distributors, Inc. v. Liberty Savings Bank, FSB (In Re Toy King Distributors, Inc.)

256 B.R. 1 · United States Bankruptcy Court, M.D. Florida · Nov 9, 2000

The evidence in this case clearly establishes that multiple badges of fraud are present in every transfer under attack as a fraudulent transfer. ii. Transfers to insiders. … This was clearly a breach of the confirmed plan.