Case law

In re Avaya Inc.

573 B.R. 93 · United States Bankruptcy Court, S.D. New York · Sep 18, 2017

A given program qualifies as a “plan, fund, or program” under ERISA if it requires an ongoing administrative program to meet the employer’s obligation. See Fort Halifax Packing Co., Inc. v. … Section 1002(1) defines a “welfare plan” as "any plan, fund, or program ... established or maintained by an employer ... to the extent that such plan, fund, or program was established or is maintained for the purpose of providing

Galey & Lord Inc. v. Arley Corp. (In Re Arlco, Inc.)

239 B.R. 261 · United States Bankruptcy Court, S.D. New York · Sep 21, 1999

The reclaiming seller has the burden of establishing each element of § 546(c) by a preponderance of the evidence. Victory Markets, 212 B.R. at 741 . … Rather, a decision to stop funding such an enterprise is “clearly reasonable.” Samuels, 526 F.2d at 1244 .

Bryan Starling

United States Bankruptcy Court, S.D. New York · Jun 19, 2020

Debtor filed a response arguing that sovereign immunity does not apply to actions brought to enforce the discharge injunction and that the Debtor’s 2002 Form 1040 qualifies as a “return” under 11 U.S.C. § 523(a), entitling … Whether Sovereign Immunity bars this action against the IRS and ConServe?

Eisenberg v. O. Censor & Co. (In Re Baumgold Bros.)

103 B.R. 436 · United States Bankruptcy Court, S.D. New York · Jul 6, 1989

Any new value that the creditor advances must be unsecured in order for it to qualify under this exception. H.R. No. 595, 95th Cong., 1st Sess. 374 (1977); S.Rep. … Nevertheless, Congress clearly intended § 547(c)(4) to supply the formula, and that formula clearly refers only to new value given after a transfer from the debt- or. Thus, the net result rule does not apply.

AJ Ruiz Consultoria Empresarial S.A. v. Bank of China Limited

United States Bankruptcy Court, S.D. New York · Feb 6, 2024

A defendant seeking to dismiss on the basis of immunity typically has “the burden of establishing a prima facie case that it is a foreign sovereign.” … After such a showing by the defendant, the burden then shifts to the plaintiff to establish that an exception to sovereign immunity applies.

In Re Borders Group, Inc.

453 B.R. 459 · United States Bankruptcy Court, S.D. New York · Apr 27, 2011

An individual’s title, by itself, is insufficient to establish that an individual *469 is a director or officer. … Initially, the UST raised concerns that neither the Motion nor its accompanying declarations clearly established that the KERP Employees were not insiders because the Motion did not list the Debtors’ employees’ names, job

AJ Ruiz Consultoria Empresarial S.A. v. Banco Bilbao Vizcaya Argentaria, S.A.

United States Bankruptcy Court, S.D. New York · Feb 6, 2024

A defendant seeking to dismiss on the basis of immunity typically has “the burden of establishing a prima facie case that it is a foreign sovereign.” … After such a showing by the defendant, the burden then shifts to the plaintiff to establish that an exception to sovereign immunity applies.

Moran v. Hong Kong & Shanghai Banking Corp. (In Re Deltacorp, Inc.)

179 B.R. 773 · United States Bankruptcy Court, S.D. New York · Mar 21, 1995

The Bank defended, however, by pleading that the transfer was made in the ordinary course of business, thus qualifying as a statutorily-defined exception to an otherwise avoidable preference. … To state the issue clearly is almost to resolve it, because it makes little sense to permit the consolidated estate to recover a transfer not made with actual fraudulent intent when the estate has not been harmed.

In Re Handel

301 B.R. 421 · United States Bankruptcy Court, S.D. New York · Nov 17, 2003

For example, when he established a Brokerage Account, Mr. … A Plan Siibject to ERISA or a Tax-Qualified Plan?

Allis-Chalmers Corp. v. Goldberg (In Re Hartman Material Handling Systems, Inc.)

141 B.R. 802 · United States Bankruptcy Court, S.D. New York · Jun 8, 1992

With this provision, the IRS has clearly manifested its belief that no court ruling can prevent it from using § 269 of the IRC to disallow a former debtor’s post-confirmation use of NOLs. … Iowa 1985) (“Bankruptcy Court is clearly the proper forum for determining whether a debtor’s reorganizing plan has tax avoidance as its principal purpose.”).

In Re Drexel Burnham Lambert Group Inc.

151 B.R. 684 · United States Bankruptcy Court, S.D. New York · Feb 19, 1993

The case before us is clearly distinguishable from Berry because Drexel has many creditors. Allowing Comptroller’s claim would impact adversely on innocent creditors. … A separate bar date was established for customer claims.

In Re Bace

364 B.R. 166 · United States Bankruptcy Court, S.D. New York · Mar 19, 2007

In re Miller held that a vacation home would not qualify as an exempt homestead under New York law, “because there is no actual occupancy on a regular basis. … The revesting of property under § 522(1) does not immunize it from being brought into the estate upon conversion of a Chapter 13 case. Id. at 321 (citations omitted). 9 .

Enron Corp. v. Avenue Special Situations Fund II, LP (In Re Enron Corp.)

333 B.R. 205 · United States Bankruptcy Court, S.D. New York · Nov 17, 2005

Lastly, Congress made it clear under section 550(b) of the Bankruptcy Code, the transferee must be a good faith transferee to qualify for the exemption. … The Court has found that the Defendants cannot establish the three elements to qualify for the “good faith” defense.

Drennen v. Certain Underwriters at Lloyd's of London (In re Residential Capital, LLC)

575 B.R. 29 · United States Bankruptcy Court, S.D. New York · Jul 14, 2017

Communications protected by the attorney-client privilege are generally “absolutely immune from discovery.” N.Y. Times Newspaper Div. of N.Y. Times Co. v. … The work product doctrine is a “qualified privilege” codified in Federal Rule of Civil Procedure 26(b)(3). See In re Asia Glob. Crossing, 322 B.R. at 262 .

S.N. Phelps & Co. v. Circle K Corp. (In Re Circle K Corp.)

199 B.R. 92 · United States Bankruptcy Court, S.D. New York · Aug 7, 1996

The defendants also contend that they have established a need even in the absence of any waiver. … The Defendant’s Need All agree that the protection afforded work product is qualified.

Buchwald Capital Advisors LLC v. Metl-Span I., Ltd.

356 B.R. 327 · United States Bankruptcy Court, S.D. New York · Nov 22, 2006

The Payment Constitutes a Transfer of the Debtor’s Property A prepetition transfer may not be avoided as a preference under the Bank *334 ruptcy Code unless it qualifies as a “transfer of an interest of the debtor in property … This is not enough, and Defendant has not established a defense under § 547(c)(1). B.

In Re Chateaugay Corp.

153 B.R. 632 · United States Bankruptcy Court, S.D. New York · Apr 13, 1993

Michigan has established various funds to pay workers’ compensation benefits. … A state fund is established to ensure payment to workers’ compensation beneficiaries who are not compensated by the employer.

Responsible Person of Musicland Holding Corp. v. Best Buy Co. (In Re Musicland Holding Corp.)

398 B.R. 761 · United States Bankruptcy Court, S.D. New York · Dec 23, 2008

Yucaipa Capital Fund, 218 B.R. 656, 673-74 (D.R.I.1998)(“The Complaint clearly satisfies the requirements of Rules 8 and 9(b).... … Thus, RCM supports the proposition that the plaintiff may plead the existence of the qualifying creditor generally, and prove the existence of an actual, qualifying creditor at trial.

Michigan State Housing Development Authority v. Lehman Bros. Derivative Products Inc. (In re Lehman Bros. Holdings Inc.)

502 B.R. 383 · United States Bankruptcy Court, S.D. New York · Dec 19, 2013

stayed, avoided, or otherwise limited by operation of any provision of this title or by order of a court or *393 administrative agency in any proceeding under this title.... 11 U.S.C. § 560 (emphasis added). 16 “It is well established … They are words that tend to distance a particular act from that zone, and the greater the distance, the more attenuated the ability to claim any immunity from the ipso facto bar to enforceability.

In re MF Global Inc.

515 B.R. 434 · United States Bankruptcy Court, S.D. New York · Sep 4, 2014

The Customer Agreement clearly and unambiguously limits MFGI’s liability to its customers and does not create a cause of action based on Position Losses like those sought here. … The defendant in that case argued that it could be liable under that clause only for its intentional torts, and that it had immunity from all other claims. Id.