Case law

Hrachova v. Cook (In re Cook)

473 B.R. 468 · United States Bankruptcy Court, M.D. Florida · Jun 19, 2012

obligation is defined in § 101(14A) as a debt owed to or recoverable by a spouse, former spouse, or child of the debtor, in the nature of alimony, maintenance, or support, whether or not so designated. 29 The debt must have been established … whatever support is necessary” to maintain plaintiff at or above 125 percent of the poverty level. 39 The intent of the parties in signing the Affidavit of Support, in this case as reflected in the name of the agreement, clearly

Wilbert v. Internal Revenue Service (In Re Wilbert)

262 B.R. 571 · United States Bankruptcy Court, N.D. Georgia · Mar 20, 2001

Such refusal, at least in this Court’s opinion, qualifies as a willful attempt to evade or defeat the payment of taxes. … Inasmuch as the States of California and New York have sovereign immunity from suit, the Court cannot enter a judgment against them. Consequently, Mr.

Waldrop v. Discover Bank (In re Waldrop)

560 B.R. 806 · United States Bankruptcy Court, W.D. Oklahoma · Nov 10, 2016

It is well settled that when a party withholds documents or any information based on the assertion of a privilege or work product immunity, “a party shall make the claim expressly and shall describe the nature of the documents … Such materials are clearly discoverable, and any argument to the contrary is simply beyond the pale.

In Re Gutterman

239 B.R. 828 · United States Bankruptcy Court, N.D. California · Oct 4, 1999

Since the attorney did not obtain a court order approving his employment by the chapter 11 debtor-in-possession (and given his conflict could not do so), clearly, he was not entitled to any fees for post-petition services … Instead, the professional should have been required to establish that its services had benefitted the estate. Id. at 64 .

Gill v. Hodgen (In Re Hodgen)

352 B.R. 74 · United States Bankruptcy Court, W.D. Louisiana · Sep 28, 2006

(“Trustee”) is the duly qualified and appointed trustee. The Debtors’ discharge was issued on December 7, 2004. … The totality of the circumstances clearly establishes that the Debtors were attempting to hinder, delay and defraud their creditors by placing then-property in the names of their children.

Courtney v. Traut (In Re Traut)

282 B.R. 863 · United States Bankruptcy Court, N.D. Ohio · Aug 5, 2002

Finally, it is observed that other courts, when addressed with a similar provision, have held that such an obligation qualifies as a nondis-chargeable obligation under § 523(a)(5). See Reiff v. … Once this burden is met, however, the burden then shifts to the debtor to establish that either of the above-stated defenses set forth in the statute are applicable. See, e.g., Fellner v.

Pitts v. United States (In re Pitts)

497 B.R. 73 · United States Bankruptcy Court, C.D. California · Aug 14, 2013

The court explained: [Although the IRS must rely on the CUFTA to establish Petitioner’s transferee liability, the government’s underlying right to collect money in this case clearly derives from the operation of federal law … In In re Hindenlang, the Sixth Circuit adopted the four-part test established in Beard v. Commissioner, to determine if a late-filed return qualified as a “return.” 164 F.3d 1029 (6th Cir.1999) (citations omitted).

In Re Hageman

388 B.R. 896 · United States Bankruptcy Court, C.D. Illinois · Jun 23, 2008

In order to qualify for the exemption, a debtor must have some claim of title to the premises and also occupy the premises as a residence. … Hageman’s testimony clearly confirmed that the Debtor had built out a living space in the Arenzville property and had occupied that space as a residence for a period of years. Overall, Mrs.

In re Hardy

495 B.R. 440 · United States Bankruptcy Court, W.D. Missouri · May 16, 2013

Discussion Background of the Child Tax Credit The Child Tax Credit (“CTC”) is established in section 24 of the Internal Revenue Code (“IRC”), 26 U.S.C. § 24 . … The B.A.P. concluded that, notwithstanding their differences for tax purposes, under bankruptcy law the CTC as a contingent interest in a future payment was clearly property of the estate.

Massachusetts v. Bartel (In Re Bartel)

403 B.R. 173 · United States Bankruptcy Court, D. Massachusetts · Apr 13, 2009

M.G.L. ch. 93A, § 4 clearly establishes the Attorney General’s right to bring such actions. 3 This right applies even if a company has ceased its unfair practices. Lowell Gas Co. v. … ch. 12, § 10 also invests the Attorney General with authority to take note of violations of the law and take appropriate action. 4 Nor does the Commonwealth had to have litigated those claims prior to the bankruptcy to qualify

Armstrong v. Access Group (In Re Armstrong)

394 B.R. 43 · United States Bankruptcy Court, M.D. Pennsylvania · Sep 16, 2008

Debtor is indebted to Sallie Mae in an amount of approximately $8,428.58 (principal only) for loans that qualify as “student loans” under 11 U.S.C. § 523 (a)(8). … Because Debtor so clearly is unable to meet the third prong of the test, I will discuss it first. 1. Were good faith efforts made by Debtor to repay her student loan obligations?

Liquidating Trustee of the Amcast Unsecured Creditor Liquidating Trust v. Baker (In Re Amcast Industrial Corp.)

365 B.R. 91 · United States Bankruptcy Court, S.D. Ohio · Mar 12, 2007

See Deborah Cahalane, Comment, 1986 *110 Ohio Corporation Amendments: Expanding the Scope of Director Immunity, 56 U. Cin. L.Rev. 663 (1987); Radol, 772 F.2d at 256. … Making contractually mandated payments on an antecedent debt clearly constitutes “value” under Ohio Rev.Code § 1336.03.

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.

Pineo v. Reeves Bank (In Re Arthur F. Hazen & Co.)

184 B.R. 233 · United States Bankruptcy Court, W.D. Pennsylvania · Jul 11, 1995

Thus, Manzo and DeMase qualify as “insiders” as defined in § 101(31) of the Code. During the period of October 10, 1990 through the filing date, Debtor made payments to Reeves of approximately $22,000. … While Section 547 establishes which transfers may be avoided, Section 550(a) states that recovery may be had from “the initial transferee of such transfer or the entity for whose benefit such transfer was made.”

Carroll v. United States (In Re Carroll)

310 B.R. 621 · United States Bankruptcy Court, D. Minnesota · Jun 9, 2004

The non-moving party must establish specific significant probative evidence supporting its case. Johnson v. Enron Corp., 906 F.2d 1234, 1237 (8th Cir.1990). … This is clearly the result intended by Carroll. While other parts of her returns are completed in Carroll’s cursive handwriting, she printed her name on the signature line of her return.

Seidle v. Carpenter (In Re Janis)

60 B.R. 349 · United States Bankruptcy Court, S.D. Florida. · May 9, 1986

Seidle, Trustee (hereinafter “Trustee”), is the duly appointed, qualified and acting Chapter 7 Trustee of the estate of Debtor, Bettie J. Janis (“Janis”). … With respect to Count II, the inconclusive state of the evidence is even more clearly fatal.

C.F. Trust, Inc. v. Tyler

318 B.R. 795 · United States Bankruptcy Court, E.D. Virginia · Dec 16, 2004

With that established, it is clear that this appeal is governed by a “clearly erroneous” standard for findings of fact and a de novo standard for conclusions of law. See Canal Corp., 960 F.2d at 399 . … In sum, the parties chose language that clearly and unambiguously reflects an intent to preserve C.F.

In re Miller

487 B.R. 875 · United States Bankruptcy Court, E.D. Tennessee · Dec 7, 2012

MEMORANDUM ON MOTION FOR SUMMARY JUDGMENT THAT TENNESSEE STATE BANK IS NOT QUALIFIED AS A PETITIONING CREDITOR RICHARD STAIR, JR., Bankruptcy Judge. … That Tennessee State Bank is Not Qualified as a Petitioning Creditor filed by the Debtor on November 9, 2012, is DENIED.

Pergament v. Yerushalmi (In re Yerushalmi)

487 B.R. 98 · United States Bankruptcy Court, E.D. New York · Nov 19, 2012

He claims that a qualified personal residence trust established by the Debtor to hold real property is by law the alter ego of the Debtor and consequently the property held by the trust is property of the estate which must … He argues that he clearly has standing to pursue this claim because it falls within the discharge of his duties under section 704(a) of the Bankruptcy Code; that is, he is seeking to establish that the Great Neck Residence

Neuger v. United States (In Re Tenna Corp.)

43 B.R. 140 · United States Bankruptcy Court, N.D. Ohio · Mar 14, 1984

The government’s claim for taxes in this proceeding qualifies for priority status under Section 507(a)(6). There are other government claims entitled to like priority. … The payment in question, therefore, clearly enabled the *143 government to receive more than it would receive in the distribution of this estate.