Case law

Blacksmith Investments, LLC v. Woodford (In Re Woodford)

403 B.R. 177 · United States Bankruptcy Court, D. Massachusetts · Apr 14, 2009

statement that the annuity was ERISA-qualified. … Laws ch. 235, § 34A, 5 he argues that his annuity is ERISA-qualified and further that an ERISA-qualified annuity is not property of the bankruptcy estate.

In Re Montanaro

398 B.R. 688 · United States Bankruptcy Court, W.D. Missouri · Dec 10, 2008

exemption in such person’s right to receive: (f) Any money or assets, payable to a participant or beneficiary from, of any interest of any participant or beneficiary in, a retirement plan or profit-sharing plan that is qualified … property that the debtor converted into the homestead within ten years of filing for bankruptcy, if the conversion was made “with the intent to hinder, delay, or defraud a creditor.” 6 In deciding that the bankruptcy court clearly

Chao v. Lexington Healthcare Group, Inc. (In Re Lexington Healthcare Group, Inc.)

335 B.R. 570 · United States Bankruptcy Court, D. Delaware · Dec 15, 2005

If the employer does not pay the gross wages to the employees (or to the plan as directed by the employees), then clearly some portion of the employees’ wages have been “withheld.” … The facts in Begier suggest what may qualify as a nexus. In that case, the funds had actually been paid to the IRS to satisfy the debtor’s trust fund obligation. Id. at 56 , 110 S.Ct. 2258 .

In Re Racca

40 B.R. 622 · United States Bankruptcy Court, W.D. Louisiana · Apr 19, 1984

Racca has clearly failed to do. Mr. Racca’s testimony regarding the details of his shrimping operation can be characterized, at best, as sketchy and unsatisfactory. … The state of Louisiana expressly waives any immunity from suit insofar as the garnishment of the nonexempt portion of the wages, salaries, commissions, or other compensation of public officials, whether elected or appointed

In re Gambale

2014 BNH 7 · United States Bankruptcy Court, D. New Hampshire · Jun 19, 2014

Laureyns as “these payments were clearly not for child support; they were for expenses the [Debtor] already had a legal obligation to pay.” … Heat and hot water are necessities that clearly contribute to the well-being of one’s family. See Keeran v.

In Re Reak

92 B.R. 804 · United States Bankruptcy Court, E.D. Wisconsin · Sep 30, 1988

The payment of estate taxes is clearly ‘inescapably interwoven’ with the farming operation.” Id. at 537 . … In the same vein, in Matter of Rinker, 75 B.R. 65 (Bankr.S.D.Iowa 1987), an obligation arising out of a will settlement was held to be farm-related, thereby qualifying the debtor for chapter 12 relief.

In re Angelo

480 B.R. 70 · United States Bankruptcy Court, D. Massachusetts · Sep 27, 2012

Robinson contends that the Award qualifies because it is in the nature support. Angelo contends that no part of the Award is support. … For these reasons, the second requirement for judicial estoppel is established.

Grillo v. Corigliano (In Re Grillo)

331 B.R. 614 · United States Bankruptcy Court, D. New Jersey · Oct 7, 2005

The test to establish liability under section 6672 can be reduced to two elements: “(1) the individual must be a ‘responsible person,’ and (2) his or her failure to pay the tax must be ‘willful.’ ” United States v. … Simply put, the reckless disregard standard is satisfied where the party “ ‘(1) clearly ought to have known that (2) there was a grave risk that withholding taxes were not being paid and if (3) he was in a position to find

Vescovo v. First State Bank (In Re Vescovo)

125 B.R. 468 · United States Bankruptcy Court, W.D. Texas · Nov 8, 1990

Clearly, subparts (A) and (B) do not apply to this situation. Sub-part (C) may apply if Mr. … The Cash Deposit was clearly placed with Mr. Dixon for the benefit of and to adequately protect the Defendant.

DeRosa v. Boston Bakery & Italian Food Specialty, Inc. (In Re DeRosa)

103 B.R. 382 · United States Bankruptcy Court, D. Rhode Island · Sep 8, 1989

Given the effect of these statements and promises on the conduct of the DeRo-sas, that is, their decision to enter into the franchise agreement, they are also clearly material. … On Franchisee’s request, the personal assistance and counsel of a qualified representative of Franchisor. 7 .Section Six entitled "Food Products to be Sold” provides that "[a] full line of products identified with Franchisor

O'Neil v. Fleet National Bank (In Re Britton)

300 B.R. 155 · United States Bankruptcy Court, D. Connecticut · Oct 3, 2003

Neither party directly discusses in their mem-oranda whether the debtor’s interest in the trust remainder qualifies as property of the estate. … is enforceable in a case under this title. 3 .Although the plaintiff argues that the motion is untimely pursuant to the June 17, 2003 Scheduling Order, the court finds this argument without merit as the Scheduling Order clearly

Williams v. Threet (In Re Threet)

118 B.R. 805 · United States Bankruptcy Court, N.D. Oklahoma · Aug 28, 1990

The legislative history of this section clearly establishes Congressional intent that the bankruptcy estate be as all-encompassing as the language indicates. The scope of the paragraph is broad. … This is a legal right which clearly becomes part of the Debtor’s estate.

In Re Symes

174 B.R. 114 · United States Bankruptcy Court, D. Arizona · Oct 20, 1994

To qualify for installment payments, there must not have been either previous payments or property transfers to an attorney for bankruptcy services. Supra. The rule’s prohibition is straightforward. … Clearly, debtors could reaffirm these fee agreements. Given the special attorney-client relationship, however, such a reaffirmation would require detailed notice and disclosure.

In Re Board of Directors of Hopewell International Insurance

238 B.R. 25 · United States Bankruptcy Court, S.D. New York · Aug 19, 1999

As a result, the court held the Zambian voluntary winding-up qualified as a foreign proceeding under the Bankruptcy Code. … Judge Cristol likened the petitioners in Kingscroft to debtors in possession and qualified them as foreign representatives. See id.

EBS Pension L.L.C. v. Edison Bros. Stores, Inc. (In Re Edison Bros.)

243 B.R. 231 · United States Bankruptcy Court, D. Delaware · Jan 7, 2000

The excess proceeds were defined in the First Edison Plan as all rights which Edison had to the funds in the terminated pension plan net of the funds transferred to a new qualified pension plan and related costs and taxes … associated with the termination of the old pension plan and establishment of the new pension plan.

Securities & Exchange Commission v. Hodge (In Re Hodge)

216 B.R. 932 · United States Bankruptcy Court, S.D. Ohio · Feb 4, 1998

Upon a review of the record and the findings made by the Court in the District Court Action, this Court finds that the final judgment in the District Court Action establishes actual fraud for the purposes of 11 U.S.C. § 523 … Clearly, in a case where the issue of fraud was fully litigated, as occurred in the District Court Action, collateral estoppel is appropriate.

Matter of Hamlin's Landing Joint Venture

77 B.R. 916 · United States Bankruptcy Court, M.D. Florida · Sep 8, 1987

This being the case, it is clear that the rents and profits derived from the, operation of the project do not qualify to be “cash collateral” simply because before “cash collateral” comes into play there must be cash or the … However, despite these fundamental principles of banking law, § 363 of the Bankruptcy Code clearly provides that “deposit accounts,” which would include a general operating account, constitute cash collateral.

Gargula v. Miller (In re Bowyer)

489 B.R. 798 · United States Bankruptcy Court, N.D. Indiana · Mar 4, 2013

The conduct of Dennis Miller and Richard Kuhns toward each debtor has been clearly described, and it comports with the definition of a BPP. … Trustee established (without objection by the defendants) that in Mr.

In re Whitemere Development Corp.

65 B.R. 734 · United States Bankruptcy Court, D. New Jersey · Jul 23, 1986

Clearly, prior court approval of professional employment on behalf of a trustee or debtor-in-possession is desirable to maintain court supervision and control of the estate. … It is important to address the reference in the Triangle Chemicals case to the need to establish “exceptional circumstances”. I believe that the reference is tempered by a close review of the case.

In Re McCartney

336 B.R. 588 · United States Bankruptcy Court, M.D. Georgia · Jan 12, 2006

For example, a debt relief agency must, in an advertisement directed to the general public, disclose clearly and conspicuously that the assistance provided may involve filing for bankruptcy relief. 11 U.S.C.A. 528(b)(2). … Second, the plaintiff must establish a casual link between the injury and the challenged conduct. Lujan, 504 U.S. at 560 , 112 S.Ct. 2130 , 119 L.Ed.2d 351 .