Case law

May v. United States (In Re May)

247 B.R. 786 · United States Bankruptcy Court, W.D. Missouri · May 1, 2000

May opened or established this account at the People’s National Bank and Trust in Lewisburg, Kansas. … Clearly, May was aware of his duty to pay taxes as shown by the fact that he filed federal income tax returns until tax year 1979.

In Re Rollins

175 B.R. 69 · United States Bankruptcy Court, E.D. California · Sep 6, 1994

Standing of the United States Trustee The United States Trustee is charged with establishing, maintaining, and supervising a panel of private trustees who are eligible to serve as chapter 7 trustees. 28 U.S.C. § 586 (a)(1 … If a trustee incurs a contract or tort liability to someone other than the debtor or a creditor of the estate, he is entitled to a qualified judicial immunity.

In Re Faulkner

79 B.R. 362 · United States Bankruptcy Court, E.D. Tennessee · Nov 4, 1987

At issue is whether the debtor’s vested interest in an ERISA 1 qualified profit sharing plan established and funded by his employer, RBX Industries, Inc., is excluded from the debtor’s estate under 11 U.S.C.A. § 541 (c)(2 … Clearly the proviso bars the debtor from exempting the vested portion of his interest in the Plan under Tenn.Code Ann. § 26-2-lll(l)(D) (1980).

In Re Komet

104 B.R. 799 · United States Bankruptcy Court, W.D. Texas · Jul 5, 1989

ERISA plans which comply with Section 401(a)(13) of Title 26 (the Internal Revenue Code enactment of ERISA § 206(d)(1)) are immune from creditor attachment without further resort to whether the plans also qualify for protection … While ERISA preempts state law, 29 USC § 1144 (a), it clearly was not intended to affect the operation of other federal law....

In Re Leamon

121 B.R. 974 · United States Bankruptcy Court, E.D. Tennessee · Dec 13, 1990

The Sixth Circuit through Buha and United Metal Products Corp. has clearly held that IRC § 401(a)(13) prevents general creditors from reaching a debtor's interest in a plan qualified under the provisions of IRC § 401(a). … Title II of ERISA, codified in various sections of title 26 of the United States Code, contains amendments and additions to the Internal Revenue Code essential to the establishment of a plan as a qualified plan.

Jones v. Internal Revenue Service (In Re Jones)

206 B.R. 614 · United States Bankruptcy Court, District of Columbia · Mar 26, 1997

In Taylor, the IRS claimed to have a lien on the debtor’s ERISA-qualified pension benefit accounts. … Having done neither, the court concluded that “the mere filing of tax liens effected no transfer of interests in a qualified plan” and thus that the IRS “lien is inchoate, vis a vis the accounts.”

Goodman v. Bramlette (In Re Bramlette)

333 B.R. 911 · United States Bankruptcy Court, N.D. Georgia · Sep 30, 2005

under federal tax law if established by an insider employer. … As such, a Roth IRA clearly qualifies as a “plan created to fill or supplement a wage or salary void.” Andersen, 259 B.R. at 691 . The Supreme Court’s decision in Rousey v.

Radcliffe v. International Painters & Allied Trades Industry Pension Fund (In Re Radcliffe)

372 B.R. 401 · United States Bankruptcy Court, N.D. Indiana · Jul 19, 2007

The statutory scheme clearly evidences Congress’ intent that the beneficiary of an ERISA-qualified plan is to receive the benefits to which he is entitled under the plan unless the conduct of the beneficiary in his status … The evidence in this case establishes quite clearly that International directed its actions against the debtor’s entitlement to receive payment of his monthly pension benefits; intentionally undertook that action; and did

Equipment Acquisition Resources, Inc. v. United States (In Re Equipment Acquisition Resources, Inc.)

451 B.R. 454 · United States Bankruptcy Court, N.D. Illinois · Jun 22, 2011

A plaintiff faced with a properly supported Rule 12(b)(1) motion bears the burden of establishing that the jurisdictional requirements have been satisfied. Dental Profile, 2010 WL 431590 , at *1 (citing Kontos v. U.S. … These plain-language definitions, combined with the statutory definition of “governmental unit,” clearly and unambiguously communicate congressional intent to abolish the government’s immunity from being sued in bankruptcy

In re SRC Liquidation, LLC

573 B.R. 537 · United States Bankruptcy Court, D. Delaware · Jul 13, 2017

An example of a “context [that] clearly requires otherwise” includes stoppage and reclamation rights. See U.C.C. §§ 2-702,-705. … Rather, the court held that “receipt as used in 11 U.S.C. § 503 (b)(9) requires physical possession by. the buyer or its agent,” and it is well-established that “common carriers do not qualify as agents.”

Brooks Fashion Stores, Inc. v. Michigan Employment Security Commission (In Re Brooks Fashion Stores, Inc.)

124 B.R. 436 · United States Bankruptcy Court, S.D. New York · Mar 4, 1991

However, the rates assigned to Alberts were preceded by a “T,” which designates the rate as a temporary rate pending establishment of final rate. … III.Sovereign Immunity MESC insists that it is immune from this declaratory and injunctive suit under the Eleventh Amendment of the Constitution.

In Re McCabe

74 B.R. 119 · United States Bankruptcy Court, N.D. Iowa · Mar 14, 1986

Those sections of the Internal Revenue Code are briefly summarized as follows: 26 U.S.C. 401(a) is the section establishing rules and regulations for qualifying pension, profitsharing and stock bonus plans. 26 U.S.C. 403( … a) establishes the rules governing taxation of employee annuities received as a result of payments made under a qualified employer annuity. 26 U.S.C. 403(b) deals with taxation of benefits received by a beneficiary under

In Re Spears

121 B.R. 896 · United States Bankruptcy Court, M.D. Florida · Nov 1, 1990

The shares of the company are not currently traded on an established securities market. Mr. … In Mackey , the Supreme Court held that a Georgia statute which purported to immunize funds in a 401-K plan from garnishment asserted by a creditor was invalid by virtue of the doctrine of federal preemption, based on § 514

Ballard v. Wisconsin (In Re Ballard)

131 B.R. 97 · United States Bankruptcy Court, W.D. Wisconsin · May 9, 1991

The aforementioned legislative history states clearly and unequivocally that the government is subject to avoidance of preferential transfers. … If the latter option is chosen, then there will clearly be no wages to which the garnishment order can attach and the creditor will receive nothing.

Martine v. Cipa (In Re Cipa)

11 B.R. 968 · United States Bankruptcy Court, W.D. Pennsylvania · Jun 26, 1981

Congress clearly intended to include the debtor’s undivided interest in entireties property within the broad scope of section 541, even where, as here, only one spouse files for bankruptcy. … Section 522(b) establishes a method which allows the debtor to choose, unless the debtor’s domicile specifically precludes *972 the election, one of the following two exemption plans, wherein the debtor may exempt from property

In Re Werner

31 B.R. 418 · United States Bankruptcy Court, D. Minnesota · Jul 6, 1983

Section 522(d)(10)(E) lists three exceptions to claiming a payment as exempt: 1) the plan was established by an insider; 2) such payment is on account of age or length of service; and 3) such plan does not qualify under certain … who established this TRA plan.

In Re Preisser

33 B.R. 65 · United States Bankruptcy Court, D. Colorado · Sep 14, 1983

The total number of bushels is computed by multiplying the established base acreage in grain times the established yield for the particular farm. The Debtor is a qualified farmer and has applied for the PIK benefits. … This regulation clearly is intended to promote the administrative convenience of the government agency disbursing the benefits.

In Re Steinmetz

261 B.R. 32 · United States Bankruptcy Court, D. Idaho · Mar 7, 2001

This allows the qualifying taxpayer to receive an actual refund rather than an offset against any taxes due. … Because the additional child tax credit is provided as a subsection of the statute establishing the child tax credit, the applicable income thresholds to qualify for the credit are the same.

Unroe v. United States Ex Rel. Department of Treasury (In Re Unroe)

144 B.R. 85 · United States Bankruptcy Court, S.D. Indiana · Mar 31, 1992

To be eligible for an award under this section, the party must exhaust its administrative remedies within the Internal Revenue Service, must establish the position of the United States in the proceeding was not substantially … Thus, Congress clearly evidenced its intent not to hold the IRS liable for an unjustified position held only in the early stages of a controversy before this point in reached.

Hetzler v. United States (In Re Hetzler)

262 B.R. 47 · United States Bankruptcy Court, D. New Jersey · Mar 12, 2001

Most courts *51 agree that a document must first qualify as a return under federal income tax law in order to qualify as a return for purposes of section 523. … “Nothing in § 523(a)(1) of the Bankruptcy Code suggests that a document that does not qualify as a return under the Internal Revenue Code should nonetheless qualify as a return for purposes of bankruptcy discharge.”