Case law

Nixon v. Davis Water & Waste Industries, Inc. (In re D.R. Goris Plumbing, Inc.)

49 B.R. 146 · United States Bankruptcy Court, M.D. Florida · Apr 18, 1985

This subclause requires that before a transfer can be avoided as a preference, the trustee has a burden to establish that as a result of the transfer, the recipient of the transfer received more than he would have received … The Supreme Court of Florida in the case of City of Sanford v. *150 McClelland, 121 Fla. 253, 257 , 163 So. 513, 514 (1935) held that a lien is a qualified right or a proprietary interest, which may be exercised over the

In Re Thompson

456 B.R. 121 · United States Bankruptcy Court, M.D. Florida · May 6, 2010

Hefferan, to adjudicate any claims or objections to that certain Amended Order entered by this Court on August 29, 2006 and for the subsequent entry of a Qualified Domestic Relations Order. 13 The Settlement Agreement and … He has established Hefferan knowingly, intentionally, and repeatedly violated the discharge injunction and is in contempt of Court. Cecil has established he is entitled to an award of actual damages and sanctions.

Marie v. Green (In Re Green)

268 B.R. 628 · United States Bankruptcy Court, M.D. Florida · Jul 10, 2001

Clearly, the Debtors incurred expenses defending against the federal criminal action. … The Trustee has established the necessary elements of constructive fraud under Section 548(a) with regard to the $50,000.00 gift.

In Re Henderson

321 B.R. 550 · United States Bankruptcy Court, M.D. Florida · Jan 26, 2005

Secondly, there is no evidence to establish the ability to collect on a judgment if the Debtor prevails in this litigation. … Henderson clearly exceeds the value of the non-exempt properties the Debtor intends to retain.

In Re Bicoastal Corp.

191 B.R. 238 · United States Bankruptcy Court, M.D. Florida · Dec 19, 1995

substantially over-funded, the Pension Plan suffered no losses and, therefore, is not entitled to any damages; lastly, the Debtor contends that the claim does not meet the requirements of § 503(b) of the Bankruptcy Code to qualify … It cannot be gainsaid that the Master Trust Agreement clearly charged Clear with the duty as a fiduciary duty to carry out her responsibilities prudently, and for the exclusive benefit of the Plan’s beneficiaries, and in

In RE McKAY

430 B.R. 246 · United States Bankruptcy Court, M.D. Florida · Jun 22, 2010

Under what is now commonly known as “the Beard Test,” in order for the filing to qualify as a valid return, [1], there must be sufficient data to calculate tax liability; [2], the document must purport to be a return; [3] … [establishes an income tax ...

Hillsborough Holdings Corp. v. Celotex Corp. (In Re Hillsborough Holdings Corp.)

123 B.R. 1004 · United States Bankruptcy Court, M.D. Florida · Apr 13, 1990

The veil piercing issue is clearly governed by either the law of Delaware or Florida, not Texas, since Celotex is a Delaware corporation and JWC is a Florida corporation. … Injunctive relief is an extraordinary remedy which is not granted lightly and clearly the party seeking relief has the burden of showing the following: 1.

In Re Johnson

454 B.R. 882 · United States Bankruptcy Court, M.D. Florida · Jul 8, 2011

However, in Hager, the debtors had failed to complete Schedule B22C and failed to advance any justification for the necessity of three vehicles. *893 Clearly, Hager is distinguishable from this case. … But as applied by the IRS, the means test requires a debtor to qualify for a deduction by actually incurring an expense in the relevant category.

In re: IHN Podiatry Services, PLLC

United States Bankruptcy Court, M.D. Florida · Apr 6, 2026

CMS concedes that the Treasury’s collection efforts to offset the Debtor’s tax refund do not qualify as recoupment. Doc. … Reconsideration by a qualified independent contractor. 3.

In Re Hinckley

256 B.R. 814 · United States Bankruptcy Court, M.D. Florida · Nov 16, 2000

He clearly felt qualified to prepare the family’s tax returns, to make his own determination about the taxable nature of his pension income, and to propound his theory to the IRS. 70 He also made it very clear to his wife … Addressing a history of physical abuse in its facts, the Kistner Court reversed a Tax Court ruling that the spouse did not qualify for innocent spouse relief.

Maxxim Medical, Inc. v. Professional Hospital Supply, Inc. (In Re Maxxim Medical Group, Inc.)

434 B.R. 660 · United States Bankruptcy Court, M.D. Florida · Mar 31, 2010

That is, it was clearly established at trial that Maxxim was terminated due to: (1) poor quality; (2) loss of the Novation Agreement; and (3) the filing of Maxxim’s Chapter ll. 173 Neither PHS nor McCauley were in any way … Clearly the CPT designs as well as the related bills of materials were not trade secrets. 177 Nor were they considered confidential by any of the various persons that dealt with them.

Maurer v. Maurer (In Re Maurer)

267 B.R. 639 · United States Bankruptcy Court, M.D. Florida · Sep 27, 2001

John and Heidi had problems qualifying for the loan. These problems resulted in the initial denial of the August loan application. … Accordingly, the court finds that the plaintiffs have met their burden to establish a resulting trust. III. The Policy Proceeds are Held in a Constructive Trust for the Benefit of the Maurer Children.

In re Carter

165 B.R. 518 · United States Bankruptcy Court, M.D. Florida · Mar 29, 1994

The association is part of the farm credit system established by the Farm Credit Act (“FCA”) 12 U.S.C. § 2001 et seq. Debtor is a dairy farmer who qualifies as a family farmer under the bankruptcy code. … The FCA established the banks and associations of the Farm Credit System and the federal agency to supervise the system. H.R.Rep.

Whitaker v. Belt Concepts of America, Inc. (In Re Olympia Holding Corp.)

189 B.R. 846 · United States Bankruptcy Court, M.D. Florida · Dec 4, 1995

No. 92-1178, the Court entered an order establishing the procedure for the disposition of a motion for summary judgment filed by a defendant asserting the small business exemption. 13. … These requests clearly require the defendant to admit a crucial issue in the dispute.

In Re Bertelt

250 B.R. 739 · United States Bankruptcy Court, M.D. Florida · Jun 1, 2000

The Debtor’s wages are compensation for services, and the tax liability is clearly imposed. … The Debtor’s 1996 return, signed August 5, 1997, is essentially the same, with Form 5329, Additional Taxes Attributable to Qualified Retirement Plan, showing an early distribution of $6,442. (USA Exhibit 23).

Michael E. Moecker of Michael Moecker & Associates, Inc. v. Strasnick (In Re Strasnick)

256 B.R. 330 · United States Bankruptcy Court, M.D. Florida · Nov 8, 2000

The Debtor clearly transferred property of the estate within one year of filing his Chapter 7. petition. Defendant transferred $10,000.00 in advance lease payments on Schwartz’ car. … The Court finds that the answer to that *341 question must be derived by a careful analysis of exactly what qualifies as a “technical trust” under the controlling state law.

In Re Sports Shinko (Florida) Co., Ltd.

333 B.R. 483 · United States Bankruptcy Court, M.D. Florida · Sep 28, 2005

Peloquin did not establish that the existing paint had surpassed its “useful life,” and there is no evidence of an immediate need' to paint the buildings. … The documentation does not clearly identify the job position or specific duties of the employees.

Librizzi

United States Bankruptcy Court, M.D. Florida · Jan 22, 2026

Although the Naples Home was clearly determined to be non-marital property in the Dissolution Case, the Plaintiff again sought an interest in the Naples Home following the death of his Former Wife by filing a Motion for … An express or technical trust exists when there is a segregated trust res, an identifiable trust beneficiary, and trust duties established by contract or statute.” In re McCue, 324 B.R. 389, 392 (Bankr. M.D.

Feshbach v. United States Department of Treasury (In re Feshbach)

576 B.R. 660 · United States Bankruptcy Court, M.D. Florida · Oct 17, 2017

True, if the Service (or even one revenue officer) approved the Feshbachs excessive spending, the Service would be hard-pressed to later persuade a bankruptcy court that such spending qualifies as an attempt to evade or defeat … Although the Fesh-bachs are clearly above-median debtors, they were not subject to the means test because their debts were not primarily consumer debts. .

In Re Evergreen Security, Ltd.

363 B.R. 267 · United States Bankruptcy Court, M.D. Florida · Feb 27, 2007

The 46-page FOFCOL clearly exceeded the fifteen-page limitation. … The Movants qualify many of their statements with words such as “seemed to be,” “apparently,” “appears,” and “presumably” attempting to distance themselves from the allegations.