Case law

Johnson v. Lindsey

16 B.R. 211 · United States Bankruptcy Court, M.D. Florida · Dec 2, 1981

There is no doubt that the filing of a petition in bankruptcy does not immunize a debtor from criminal prosecution. … It is well established, however, that the Bankruptcy Court will not permit the State to use criminal prosecution for the sole purpose of collecting a debt dischargeable in bankruptcy, or to use law enforcement as a collection

Mid-Continent Electric, Inc. v. Florida (In re Mid-Continent Electric, Inc.)

278 B.R. 601 · United States Bankruptcy Court, M.D. Florida · Apr 11, 2002

There are sufficient allegations in this Count to establish that there is a case or controversy which involves the interpretation of federal law, a matter which is clearly within the competence and jurisdiction of this Court … It would be clearly inappropriate to have this issue be resolved in a non-bankruptcy forum.

In Re Brackett

259 B.R. 768 · United States Bankruptcy Court, M.D. Florida · Mar 6, 2001

The plain language of Fla.Stat. ch. 222.21 clearly provides that it can be used to exempt a plan qualified under §§ 401(a), 403(a), 403(b), 408 or 409 of the Internal Revenue Code. … Consequently, where a plan does not qualify as a retirement plan under ERISA, it may still be exempt under Fla.Stat. ch. 222.21 as long as it meets the requirements established by the Internal Revenue Code.

In Re Braniff, Inc.

218 B.R. 628 · United States Bankruptcy Court, M.D. Florida · Mar 23, 1998

Only ERISA qualified plans? Any benefit plans established voluntarily by the employer? Federal or state-mandated employee benefits, such as worker’s compensation insurance payments? … (In re Jet Florida Systems, Inc.), 80 B.R. 544, 547 (S.D.Fla.1987), and a clearly established plan underwritten and operated by a recognized third-party insurer is not required, In re Saco Local Development Corp., 711 F.2d

In Re Francisco

204 B.R. 799 · United States Bankruptcy Court, M.D. Florida · Dec 6, 1996

None of those funds were ever held in another retirement plan established by an employer. … Clearly the Statute which authorized the establishment of the IRA accounts, while it makes a reference to ERISA legislation, does not contain any of the specific requirements necessary before a Plan is an ERISA qualified

Braniff, Inc. v. Toren (In Re Braniff, Inc.)

110 B.R. 980 · United States Bankruptcy Court, M.D. Florida · Feb 21, 1990

As part of the Plan, a liquidating trust, BRNF, was established by Airways to distribute funds to certain of its creditors. … The statutory language will control, however, unless the express legislative intent clearly contradicts the statutory language. Consumer Product Safety Commission v.

ITT Financial Services v. Finley (In Re Finley)

89 B.R. 938 · United States Bankruptcy Court, M.D. Florida · Aug 4, 1988

Thus, based on the financial statement, the Debtors’ debt to net income ratio was approximately 31%, which was well below the ratio of 50% established by ITT as the cut-off ratio used to determine whether an applicant qualified … In re Valley, 21 B.R. 674 (Bkrtcy.D.Mass.1982) Clearly, the Debtors knew the financial statement was false. Therefore, based on the foregoing, the debt should be determined to be nondischargeable.

Nixon v. P.J. Pedone & Co. (In re Nichols)

42 B.R. 772 · United States Bankruptcy Court, M.D. Florida · Jun 13, 1984

The plan was designed to establish a qualified trust within the meaning of § 401 of the Internal Revenue Code and was designed in a fashion to take advantage of the special tax treatment accorded to such trust by § 501 of … In order to create a spendthrift trust, the settler must clearly manifest his intent to restrain the beneficiary from alienating his interest. Lowell, Florida Law of Trusts, § 27-1 (1976).

In Re Adell

321 B.R. 562 · United States Bankruptcy Court, M.D. Florida · Jan 31, 2005

are in Florida are trumped by Section 303(i) of the Code; and (2) the Debtor did not qualify for homestead because he was not a bona fide resident of Florida. … Therefore, the Debtor’s residence in Naples is immune from the homestead protection and shall be sold to satisfy, as least partially, the claim of JRH based on the Sanctions Order.

Matter of Nichols

42 B.R. 772 · United States Bankruptcy Court, M.D. Florida · Jun 13, 1984

The plan was designed to establish a qualified trust within the meaning of § 401 of the Internal Revenue Code and was designed in a fashion to take advantage of the special tax treatment accorded to such trust by § 501 of … In order to create a spendthrift trust, the settler must clearly manifest his intent to restrain the beneficiary from alienating his interest. Lowell, Florida Law of Trusts, § 27-1 (1976).

Miller v. Levine (In Re Levine)

166 B.R. 967 · United States Bankruptcy Court, M.D. Florida · Mar 16, 1994

that the burden of proof to establish a viable claim under this Section is on the plaintiff. … Clearly the liquidations of non-exempt assets were in fact “transfers” within the meaning of the Code.

In Re Psychiatric Hospitals of Florida Inc.

217 B.R. 645 · United States Bankruptcy Court, M.D. Florida · Apr 28, 1997

The Office of the Property Appraiser is established by Article VIII, Section 1(d) of the Florida Constitution. … The procedures under Section 505 are clearly the heart and soul and an indispensable part of the administration of the estate under the Bankruptcy Code.

In Re Abrass

250 B.R. 432 · United States Bankruptcy Court, M.D. Florida · Mar 31, 2000

To qualify for this narrow exception to Section 327(a), the trustee must establish: (1) the attorney will be employed for a specific special purpose approved by the court; (2) the attorney previously represented the debtor … The tasks listed in paragraph 4 clearly go beyond the scope of the specified special purpose of Section 327(e).

Kleinfeld v. F.D.I.C. (In Re Gary R. Froid)

109 B.R. 481 · United States Bankruptcy Court, M.D. Florida · Dec 22, 1989

These monies were deposited by the Trustee into his bank account, established by the Trustee for the Debtor’s estate. … Neither do the renewal commissions qualify to be products, offsprings, rents or profits of a collateral encumbered by the security interest claimed by the secured party.

In Re Pruner

122 B.R. 459 · United States Bankruptcy Court, M.D. Florida · Dec 3, 1990

The pension plan was a qualified plan pursuant to § 401 of the Internal Revenue Code (I.R.C.). … Clearly, debtor retains “absolute dominion” over the trust as contemplated by the Li-chstrahl court.

In Re Young

439 B.R. 211 · United States Bankruptcy Court, M.D. Florida · Sep 28, 2010

To the contrary, the Debtor in this case can establish no “injury in fact” resulting from the Bank’s decision to seek direction from the Trustee as to the appropriate disposition of the Accounts. 32 In fact, the status of … Clearly, the procedure followed by the Bank in this case is a preferred alternative and allows the property of the estate to be properly established and administered efficiently and consistent with the various provisions

In Re Boone

134 B.R. 979 · United States Bankruptcy Court, M.D. Florida · Nov 29, 1991

The protection of homestead was established by the Constitution of this State was established to preserve a home where the family may be sheltered and live beyond the reach of economic misfortune. Bigelow v. … This provision applies equally to all aliens and citizens of other states of the Union and clearly if a citizen from another state who moves to Florida temporarily and purchases real estate will not be permitted to claim

Matter of Lee

119 B.R. 833 · United States Bankruptcy Court, M.D. Florida · Sep 18, 1990

Acknowledging ERISA qualified plans containing anti-alienation provisions could be excluded under Section 541(c)(2) from property of the estate if state law 6 established them as a spendthrift trust, the Court went on to … whether their respective plan qualifies as a spendthrift trust exception as stated in this order.

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

118 B.R. 866 · United States Bankruptcy Court, M.D. Florida · Aug 13, 1990

It is well established that one who seeks to invoke the privilege has the burden to prove that the specific communication or documents sought to be discovered fall within the protection of the attorney-client privilege. … immunity provided by F.R.C.P. 26(b)(3) as adopted by Bankruptcy Rule 7026(b)(3) (see Advisory Committee Notes to 1970 Amendment of F.R.C.P.

In Re Bicoastal Corp.

136 B.R. 290 · United States Bankruptcy Court, M.D. Florida · Jan 15, 1992

Under a flexibly-priced contract, the profits or losses were to be shared by the Debtor and the Government based on a percentage established by negotiations. … As a result, the white collar employees, formerly employed by the Debtor, became participants in two qualified pension plans, one previously maintained by the Debtor which became frozen, and the other established by the purchasers