Case law

Klauer v. United States (In Re Klauer)

362 B.R. 31 · United States Bankruptcy Court, M.D. Florida · Nov 27, 2006

Since § 7430 constitutes a waiver of the government’s sovereign immunity, it must be strictly construed. Ardestani v. … That the United States loses or concedes an issue does not establish that its position was not substantially justified. Underwood, 487 U.S. at 569 , 108 S.Ct. 2541 .

In Re Sinclair

92 B.R. 787 · United States Bankruptcy Court, S.D. Illinois · Nov 7, 1988

Of these requirements, SBJ has failed to establish that the issue of administrative expense entitlement was actually litigated. … Stipulations entered into as part of a consent judgment satisfy the requirement that the issue be actually litigated only when it is clearly shown that the parties to the consent judgment intended that the consent judgment

In Re Plantation Realty Trust

232 B.R. 279 · United States Bankruptcy Court, D. Massachusetts · Mar 30, 1999

The implication was clearly to the contrary. 5 In addition, the Agreement called for an independent escrow agent to hold the initiation fees. … And there, as here, the agent failed to clearly indicate in which capacity he was acting.

In Re Arrendondo-Smith

436 B.R. 412 · United States Bankruptcy Court, W.D. Texas · Jul 22, 2010

premises, or the declarant resides on the premises with a qualified relative). … Under the Kelley test, these actions taken by the Debtor clearly show both a change of physical occupancy to the California Residence and the intention to make it her “homestead.” 300 B.R. 11 (9th Cir. BAP 2003).

In Re Cge Shattuck, LLC

2000 BNH 34 · United States Bankruptcy Court, D. New Hampshire · Sep 20, 2000

While the NCC Dividend was not conditioned upon the Designated Creditors voting to reject the TFLP Plan, the Court notes that it was clearly NCC’s intent to induce the Designated Creditors to reject the TFLP Plan in favor … The label placed upon its proposal by NCC is not dispositive of the question of the legal nature or the propriety of the NCC Commitment any more than calling a transaction a “lease” renders it immune to a determination that

In Re Petroleum Products, Inc.

72 B.R. 739 · United States Bankruptcy Court, D. Kansas · Apr 6, 1987

Clearly, under the provisions of the Act, the City of Wichita was prohibited from assuming the role of a mortgagee in connection with issuing IRBs. … The record in this case clearly reveals that the leases in question were established pursuant to the industrial revenue bond statutes, and therefore, this Court is bound by the decisions of the Kansas Supreme Court.

Enron Corp. v. Credit Suisse First Boston International (In Re Enron Corp.)

328 B.R. 58 · United States Bankruptcy Court, S.D. New York · Jul 29, 2005

The motion to dismiss is granted only if no set of facts can be established to entitle the plaintiff to relief. Id. … To determine whether a transaction that is not specifically included in section 546(g) qualifies as “any other similar agreement,” it is necessary to establish if the swap market generally understands it to be a swap agreement

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

197 B.R. 372 · United States Bankruptcy Court, M.D. Florida · May 28, 1996

The VPSA clearly provides that it is to be governed by the laws of the State of New York. … Celo-tex clearly did not live up to what it promised, even though the Debtors fully performed their end of the bargain.

In Re Ecco Drilling Co., Ltd.

390 B.R. 221 · United States Bankruptcy Court, E.D. Texas · Jun 17, 2008

Conversely, the evidence establishes that Zwirn expected the purchase option to be exercised as well. … If the transaction meets the definition of security interest under § 1-201(37), then it does not qualify as a lease under § 2A-103(1)Q. 31 .

Matter of Elliott

31 B.R. 33 · United States Bankruptcy Court, S.D. Ohio · Jun 8, 1983

For a claim of exemption to be successfully accomplished, such claim must be clearly asserted and the property claimed as exempt must be clearly described. … The report shall be filed with the court no later than 15 days after the trustee qualifies.

In Re Canton Jubilee, Inc.

253 B.R. 770 · United States Bankruptcy Court, E.D. Texas · Sep 29, 2000

Deering seeks an allowance of an administrative expense also qualify for that priority status as a “substantial contribution” under § 503(b)(3)(D). These expenses were incurred by Mr. … This purpose would be negated if liquidating administrative expenses of an aborted Chapter 11 case could also qualify for super-priority status in a converted Chapter 7 case.

Matter of Palmer

78 B.R. 402 · United States Bankruptcy Court, E.D. New York · Oct 15, 1987

. § 157 , the bankruptcy court clearly has no jurisdiction to adjudicate such matters. 28 U.S.C. § 157 . … The non-debtor spouse’s claim is an entitlement against the debtor’s estate, and thus she becomes one of the general unsecured creditors of the estate. .While the matrimonial court is uniquely qualified to determine the nature

In Re Gulf States Steel, Inc. of Alabama

285 B.R. 497 · United States Bankruptcy Court, N.D. Alabama · Sep 27, 2002

In addition to other procedures, the Bidding Procedures Order established a bid submission deadline of September 12, 2002 and in the event of at least one qualified bid, the Trustee would conduct an auction at 10:00 a.m. … Additionally, the determination of what constituted a qualifying bid was left to the sound discretion of the Trustee.

Huskey v. Tolman (In re Tolman)

491 B.R. 138 · United States Bankruptcy Court, D. Idaho · Mar 29, 2013

To establish the trust relationship required by § 523(a)(4), the applicable state law must clearly define fiduciary duties and clearly identify trust property. Honkanen, 446 B.R. at 379 (citing Ru nnion v. … At bottom, it concludes that the evidence clearly establishes professional negligence. Plaintiffs lack of diligence and investigation was manifestly unprofessional.

In re MF Global Inc.

491 B.R. 355 · United States Bankruptcy Court, S.D. New York · Apr 18, 2013

Thus, they failed to meet their burden to establish that they are securities customers under SIPA. … Property qualifying for protection or insurance under SIPA is defined differently from property held by an FCM for its commodities customers....

In re Moorer

544 B.R. 702 · United States Bankruptcy Court, M.D. Alabama · Jan 15, 2016

CBT has made no showing of a change in the law or of newly discovered evidence, so it can only prevail if the Court’s ruling was clearly erroneous. B. … The Court established this valuation based on testimony and evidence offered by the parties at an evidentiary hearing held on August 11,2015. (Doc.41). .

Evans v. United States, Department of Treasury, Internal Revenue Service

188 B.R. 598 · United States Bankruptcy Court, D. Nebraska · Oct 10, 1995

In order to award litigation costs, the court must find that the taxpayer qualifies as a “prevailing party” as defined by I.R.C. § 7430(e)(4). … Sovereign clearly suggested that Mr.

In re Decker

535 B.R. 828 · United States Bankruptcy Court, D. Alaska · Mar 31, 2015

However, it appears that Debtors may qualify for chapter 13 relief, which would provide them with a more streamlined and economical option for reorganization. … It appears, however, that debtors may qualify for chapter 13 under 11 U.S.C. § 109 (e) from their Schedules. . 2001 WL 35814401 (Bankr.D.Idaho May 3, 2001) . Id. at *2 .

In Re Vance

120 B.R. 181 · United States Bankruptcy Court, N.D. Oklahoma · Oct 4, 1990

The “first” meeting originally provided an occasion for creditors to meet together, establish their claims, and elect a Trustee to administer a debtor’s estate in bankruptcy, 3 Collier on Bankruptcy (14th ed. 1977) ¶ 55.01 … This too should turn on Congressional intent; but such intent may be less clearly evident than is required under § 701(a) and more difficult for courts to determine and apply.

Baldin v. Calumet National Bank (In Re Baldin)

135 B.R. 586 · United States Bankruptcy Court, N.D. Indiana · Nov 20, 1991

This is clearly not the issue before this Court. … affidavits clearly created a genuine issue of material fact.