Case law

In Re Barlage

121 B.R. 352 · United States Bankruptcy Court, D. Minnesota · Nov 21, 1990

This type of limitation clearly passes constitutional scrutiny because it requires a court to limit the size of the exemption based upon objective criteria. In re Tveten, 402 N.W.2d 551, 558 (Minn.1987). … THEREFORE, IT IS ORDERED: The debtor’s exemption of his individual retirement account is allowed. 1 . § 550.37, subd. 24 is preempted to the extent it purports to exempt ERISA qualified plans.

Casano v. Internal Revenue Service (In re Casano)

473 B.R. 504 · United States Bankruptcy Court, E.D. New York · May 16, 2012

It was the IRS’s deficiency assessments which established the basis for its right to collect these taxes. … Commissioner, 82 T.C. 766, 774-79 (1984), aff'd 793 F.2d 139 (6th Cir.1986) to determine whether a document filed with the IRS qualified as a “return” for tax purposes.

In Re Yellowstone Mountain Club, LLC

460 B.R. 254 · United States Bankruptcy Court, D. Montana · Sep 30, 2011

from actionable conduct are neither clearly nor easily drawn.” … The email exchange clearly establishes that Blixseth’s counsel was agreeable to using Greenspan’s deposition for all purposes at the hearing scheduled for July 25, 2011. 2 .

In Re Mitchell

80 B.R. 372 · United States Bankruptcy Court, W.D. Texas · Nov 30, 1987

The exemption, goes the argument, is therefore immune from further attack in a later lien avoidance action. … “To estop a party from urging a position is an extreme measure which should only be taken where the equities are clearly in its favor.” Id. at 1306 . 12 . In fact, no duty arises in any event.

In Re Nagel

298 B.R. 582 · United States Bankruptcy Court, E.D. Virginia · Aug 8, 2003

[b]ut is completely immune from the claims of creditors against either husband or wife alone.” … The notes were immune from the claims of individual creditors of either George or Ellen.

Atkins v. United States (In Re Atkins)

279 B.R. 639 · United States Bankruptcy Court, N.D. New York · Jun 18, 2002

Shaw, 478 U.S. 310 , 106 S.Ct. 2957 , 92 L.Ed.2d 250 (1986), the Government is immune from an award of interest unless there is an express waiver of sovereign immunity. … Section 6343(b) makes it lawful to return wrongfully levied property, but does not mandate it. 13 . 11 U.S.C. § 106 states in relevant part: (a) Notwithstanding an assertion of sovereign immunity, sovereign immunity is abrogated

In Re Mingo

189 B.R. 514 · United States Bankruptcy Court, D. Idaho · Dec 12, 1995

Thus, Creditors urge, their judgment liens are immune from attack under Section 522(f). … In this case, the divorce decree clearly establishes that the Debtor’s homestead property was formerly the community property of he and his spouse, Regina Mingo.

D'Avanza v. United States (In Re D'Avanza)

101 B.R. 787 · United States Bankruptcy Court, M.D. Florida · Jun 29, 1989

case does not constitute a return inasmuch as the dummy return or Form 870 contained only the Debtor’s name, address, Social Security number and filing status and as such did not contain information which would satisfy or qualify … It is well established that exceptions to discharge pursuant to § 523(a) of the Bankruptcy Code are narrowly construed against the creditor and liberally in favor of the debtor and that the burden of proof is on the creditor

Salem Services, Inc. v. Hussain (In Re Hussain)

308 B.R. 861 · United States Bankruptcy Court, N.D. Illinois · Apr 6, 2004

FACTS AND BACKGROUND The Creditor is an employment agency which furnishes qualified personnel on a *865 per project basis for either temporary or permanent job placement. … To qualify under § 523(a)(4), a fiduciary relation must have an existence independent of a debtor’s wrongdoing.

In Re Snowden

386 B.R. 730 · United States Bankruptcy Court, C.D. Illinois · Apr 30, 2008

To the extent that such an intent is required to qualify for the proceeds exemption, the Debtor here has established such an intent by a preponderance of the evidence and should be allowed to claim the exemption. … Clearly, the one-year statutory limit on the availability of the proceeds exemption is an integral part of the Illinois exemption statute.

Willson v. MLA, Inc. (In Re Ascot Mortgage, Inc.)

153 B.R. 1002 · United States Bankruptcy Court, N.D. Georgia · Apr 9, 1993

Plaintiff-Trustee contends that Defendant does not qualify as a holder in due course of the Notes. … In order to establish that a transfer qualifies for treatment as new value, the creditor must prove (1) that the creditor extended the new value after receiving the challenged payments, (2) that the new value was unsecured

In Re Miracle Church of God in Christ

119 B.R. 308 · United States Bankruptcy Court, M.D. Florida · Sep 13, 1990

. denied, 439 U.S. 1002 , 99 S.Ct. 612 , 58 L.Ed.2d 678 (1978), the Court held that the fact that the Debtor was not a “moneyed, business or commercial corporation” was not relevant in determining whether the entity was qualified … Hence, no single factor will conclusively establish good faith or a lack thereof.

In Re Alpern

246 B.R. 578 · United States Bankruptcy Court, N.D. Illinois · Mar 29, 2000

Moreover, Alpern clearly resents the requirements imposed on him as well as all litigants by rules enforced here that communications to the court be copied to other parties and presented on motion and notice with requests … “A judge’s ordinary efforts at courtroom administration ... remain immune.” Id.

Walters v. Sherwood Municipal Court (In Re Walters)

219 B.R. 520 · United States Bankruptcy Court, W.D. Arkansas · Apr 6, 1998

Moreover, there is no issue of sovereign immunity in this ease because Eleventh Amendment immunity does not extend to independent political subdivisions such as counties and cities. Lincoln County v. … The state courts, like all creditors, must comply with the federal law established in title 11. See U.S. Const. Art. 6, § 2. D.

In Re Fulton

211 B.R. 247 · United States Bankruptcy Court, S.D. Ohio · Jul 7, 1997

This Court declines the invitation by these debtors to place an interpretation on §§ 506 and 553, that clearly was not intended by the Congress. … Fulton clearly refers to his retirement account as ERISA-qualified.

Staats v. United States (In re Frederick Petroleum Corp.)

144 B.R. 758 · United States Bankruptcy Court, S.D. Ohio · Apr 20, 1992

At the outset, the Court notes the well-established rule that “[t]he United States, as sovereign, is immune from suit save as it consents to be sued, ... and the terms of its consent to be sued in any court define that court … Clearly, § 6332, on its face, is a defense for the “person in possession of (or obligated with respect to) property or rights to property” to a demand of the IRS for surrender of property upon which levy has been made.

In Re Groff

234 B.R. 153 · United States Bankruptcy Court, M.D. Florida · Feb 19, 1999

nonqualified — and the burden is on the Trustee to establish that fact. … Furthermore, regarding whether the IRS required RMGA’s plan actually have been amended in addition to its prototype, Revenue Procedure 89-9 does not appear to clearly indicate what the Trustee alleges— rather, it generally

In Re CRS Steam, Inc.

217 B.R. 365 · United States Bankruptcy Court, D. Massachusetts · Feb 11, 1998

Nor has he sought to establish that the policy contains a choice-of-law clause designating the law of a state which is not in accord with the weight of authority. He has therefore failed to qualify the policy as exempt. … And there is no long list of phrases making the later qualifier quite remote from early phrases.

Spear v. CEMA Distribution (In Re Rainbow Music, Inc.)

154 B.R. 559 · United States Bankruptcy Court, N.D. California · May 11, 1993

This Court can envision no policy reason for making such transfers immune from recovery. … of events in order to establish its defense.

Blocksom v. Brown (In re Brown)

555 B.R. 854 · United States Bankruptcy Court, S.D. Georgia · Aug 4, 2016

To qualify for employment as an asset recovery specialist, Blocksom must be disinterested. See 11 U.S.C. § 327 (a). … This nine-and-a-half-month delay between the time in which he performed his services and the submission of the Application to Employ clearly demonstrates Blocksom’s neglect.