Case law

Bell v. United States (In re Bell)

565 B.R. 702 · United States Bankruptcy Court, M.D. Florida · Jan 25, 2017

For a late Form 1040 to qualify as a tax return, it must represent an honest and reasonable attempt to satisfy the tax laws. … Second, for a late filing to constitute a return, the taxpayer must establish a “legitimate excuse or explanation” for his tardiness.

Coluccio v. Sevastakis (In re Sevastakis)

591 B.R. 197 · United States Bankruptcy Court, D. New Jersey · Sep 26, 2018

Instead, Debtor "misrepresent[ed] that [he] was qualified to design a roof that would comport with the plaintiffs' expectations under the contract." State Court Opinion at 29. … However, the Supreme Court has clearly articulated that the type of reliance required to establish fraud under § 523(a)(2)(A) is "justifiable" reliance, which is a lower threshold than "reasonable." Field v.

Arrow Mill Development Corp. v. ShopRite of Clinton (In Re Arrow Mill Development Corp.)

185 B.R. 190 · United States Bankruptcy Court, D. New Jersey · Aug 11, 1995

ShopRite asserts that, in light of the above, the fund being held by GH & C is clearly an escrow account. … Contrary to debtor’s assertions, an escrow agent serving both parties can indeed qualify as a bailee/agent under § 9-305 5 .

Calcasieu Marine National Bank v. LaRocca (In Re LaRocca)

12 B.R. 56 · United States Bankruptcy Court, W.D. Louisiana · Jun 16, 1981

In addition to actual fraud, to qualify under 11 U.S.C. 523(a)(2)(B) there must be a false financial statement in writing, respecting the debt- or’s financial condition, on which the creditor reasonably relied and that the … LaRocca clearly falls within present interpretation of 523(a)(2)(B), a material falsity.

Lowell Holding Corp. v. Granovetter (In Re Granovetter)

29 B.R. 631 · United States Bankruptcy Court, E.D. New York · Apr 29, 1983

Finally, he clearly had a motive aside from any purportedly supplied by Ms. … It is well established that intent may be inferred from a person’s actions, and, indeed, there is often no other way to prove it.

Fetty v. DL Carlson Enterprises, Inc. (In Re Carlson)

426 B.R. 840 · United States Bankruptcy Court, D. Idaho · Mar 19, 2010

Piercing the corporate veil is “[t]he judicial act of imposing personal liability on otherwise immune corporate officers, directors, and shareholders for the corporation’s wrongful acts.” … This establishes apparent authority.

Dartez v. Jefferson Pilot Financial, Inc. (In Re Dartez)

351 B.R. 364 · United States Bankruptcy Court, W.D. Louisiana · Jul 27, 2005

LAW AND ANALYSIS In determining whether the decision of a plan administrator of an ERISA qualified plan should be upheld, a court must review the decision for an abuse of discretion. 2 The Fifth Circuit has stated that a … The initial denial letter sent by Jefferson Pilot clearly stated that the decision was based upon a lack of objective medical documentation.

In re Eppolito

583 B.R. 822 · United States Bankruptcy Court, S.D. New York · Jan 23, 2018

order was not complied with, and (3) find that the alleged contemnor has not clearly established his inability to comply with the terms of the order."); In re Nassoko , 405 B.R. 515 , 520 (Bankr. … completion of the Debtor's bankruptcy case and continuing default on mortgage payments and insurance and real estate taxes, the parties engaged in loss mitigation discussions. 1 Given the arrearage and in order for the Debtor to qualify

In Re Albert Lindley Lee Memorial Hosp.

428 B.R. 283 · United States Bankruptcy Court, N.D. New York · May 7, 2010

to make disbursements to the next qualified claimant. … Bankruptcy courts have found that unemployment compensation contribution payments qualify as an employment tax under this section.

Smith v. Smith (In Re Smith)

218 B.R. 254 · United States Bankruptcy Court, S.D. Georgia · Oct 15, 1997

If a debt fails to qualify under Harrell as being actually in the nature of support, Subsection (15) provides that there is no per se rule discharging the debt. … It is, nevertheless, excepted from discharge under Section 523(a)(15) unless an exception to the exception is established.

Neff v. Knodle (In Re Knodle)

187 B.R. 660 · United States Bankruptcy Court, D. North Dakota · Jul 14, 1995

The Court rejected the argument that the statute’s qualifying clauses that the fines be both “to and for the benefit of a governmental unit” and “not compensation for actual pecuniary loss” permit the discharge of criminal … It is incumbent upon the party moving for summary judgment pursuant to Rule 56 to clearly demonstrate that there is no genuine issue of material fact, thus obviating the need for a trial on the merits.

Transohio Savings Bank v. Huntington National Bank (In re Cardinal Industries, Inc.)

139 B.R. 703 · United States Bankruptcy Court, S.D. Ohio · Oct 31, 1991

Only the following documents were filed by the parties to establish any factual allegations: (1) Declaration of Lawrence J. … Clearly, the test as it has been variously articulated focuses on antagonism of interests between the class representative and the other putative class members.

Fernandez v. McMahon (In re McMahon)

183 B.R. 948 · United States Bankruptcy Court, M.D. Florida · Apr 6, 1995

As noted earlier, a mere negligence or even a gross negligence by a debtor is insufficient to establish a viable claim to the exception to discharge under § 523(a)(6). … standard of care coupled with a conduct which produced a foreseeable injury and evidenced a conscious disregard of the safety of the procedure undertaken by the Debtor which ultimately caused the injury complained of is clearly

In Re Flynn

238 B.R. 742 · United States Bankruptcy Court, N.D. Ohio · Aug 18, 1999

Thus, the sole question to the Court becomes whether Pamela Smith’s cause of action against the Debtor, in conjuncture with her prejudgment garnishment order, would qualify for purposes of § 522(c)(2) as “a debt secured by … Finally, the legislative history of § 101(37) states that the definition of a “lien” includes “judicial liens,” 5 and case law addressing the issue has clearly held that “judicial liens” encompass prejudgment attachment and

Cleveland v. Cleveland (In Re Cleveland)

198 B.R. 394 · United States Bankruptcy Court, N.D. Georgia · Jul 16, 1996

A creditor bears the initial burden of establishing that the debt owed to it actually arose in connection with a divorce or separation agreement. See In re Taylor, 191 B.R. 760, 764 (Bankr.N.D.Ill.1996). … Consequently, the Debtor fails to qualify for discharge under the first prong of section 523(a)(15). II.

Tennessee Department of Corrections v. Farnsworth (In Re Farnsworth)

283 B.R. 503 · United States Bankruptcy Court, W.D. Tennessee · Sep 16, 2002

Although no specific provisions concerning the dischargeability of criminal fines existed under the former Bankruptcy Act of 1898, the exception was well established in ease law that criminal fines were not affected by a … (A) the allegation of poverty is untrue; or (B) the action or appeal'— (1) is frivolous or malicious; (ii) fails to state a claim on which relief may be granted; or (iii) seeks monetary relief against a defendant who is immune

Schubiner v. Zolman (In re Schubiner)

590 B.R. 362 · United States Bankruptcy Court, E.D. Michigan · Sep 18, 2018

But that clearly is not what the contract says. The contract clearly says only that Scott would assign an amount "equivalent" to what Shelley applied and paid for. … That section covers a debt established by, among other things, a "separation agreement" that does not otherwise qualify as a DSO (because, for example, it is not "in the nature of alimony, maintenance, or support").

Grant, Konvalinka & Harrison, P.C. v. Still (In re McKenzie)

471 B.R. 884 · United States Bankruptcy Court, E.D. Tennessee · Mar 30, 2012

It argued that “if McKenzie suffered a legally cognizable injury resulting from the events described in the complaint as occurring on December 10, 2008, clearly McKenzie either knew, or should have known, the facts sufficient … These facts establish core jurisdiction based on the authority cited above.” Id. at *36 .

Bank One of Akron, N.A. v. Farmers Production Credit of Ashland (In Re Miller)

44 B.R. 716 · United States Bankruptcy Court, N.D. Ohio · Oct 25, 1984

The record clearly establishes that the debtors signed their credit application with the Bank on March 16, 1977. They executed a security agreement and promissory note for the financing of the tractor on March 18, 1977. … In particular, the Ohio Revised Code at section 1309.-31(E)(1) provides: (E) In all cases not governed by other rules stated in this section, including cases of purchase money security inter- ' ests which do not qualify for

In Re Little

116 B.R. 615 · United States Bankruptcy Court, S.D. Ohio · Jul 24, 1990

After gaining an understanding of these guidelines, PCSE argues that the Debtor knowingly manipulated two subsequent loan applications so as to qualify for a loan. … More importantly, *620 perhaps, the Debtor has established that her plan has been proposed in good faith.