Case law

Claxton v. United States (In Re Claxton)

273 B.R. 174 · United States Bankruptcy Court, N.D. Illinois · Feb 5, 2002

The Hood BAP Panel reasoned that it should equate the cession of state sovereignty over naturalization with the cession of state power to establish a uniform bankruptcy system. Hood, 262 B.R. at 418-19 . … But Plaintiffs reliance on Ellett is misguided because that ease is clearly distinguishable from the present case as pleaded in Count II. In Ellett , the suit was filed against the Director of the state tax agency.

In re Martin

505 B.R. 517 · United States Bankruptcy Court, S.D. Iowa · Feb 14, 2014

The statutory language goes on to clearly limit such priority treatment to claims that arise from taxes, duties or penalties. … that their student loans qualify as special circumstances.

Golden v. JP Morgan Chase Bankt (In re Golden)

596 B.R. 239 · United States Bankruptcy Court, E.D. New York · Jan 31, 2019

Mar. 2, 2011) (concluding that "[g]iven the breadth afforded to the phrase *265 'educational benefit,' these facts clearly establish that the Chase loans were used to provide Debtor an educational benefit"). … Rule 9(b) establishes a heightened pleading standard for claims that sound in fraud.

In Re Musgrove

7 B.R. 892 · United States Bankruptcy Court, W.D. Virginia · Jan 2, 1981

The report shall be filed with the court no later than 15 days after the trustee qualifies. … Clearly, common law recognizes immunity from creditor process against personal injury causes of action. See City of Richmond v. Hanes, 203 Va. 102 , 122 S.E.2d 895 (1961), Ruebush v. Funk, supra.

In Re Franklino

329 B.R. 363 · United States Bankruptcy Court, D. Rhode Island · Aug 15, 2005

Laws § 9-26-4.1(a)(2005)(em-phasis added). 1 The Trustee contends that the Debtor fails to qualify for the Rhode Island homestead exemption on the ground that he neither occupies, nor has he established the intent as of the … The (unobjected to) and uncorroborated statement attributed to Scott is clearly hearsay, and is so self serving that it is given no weight or deference. 3 .

Listecki ex rel. Archdiocese of Milwaukee Catholic Cemetery Perpetual Care Trust v. Official Committee of Unsecured Creditors (In re Archdiocese of Milwaukee)

485 B.R. 385 · United States Bankruptcy Court, E.D. Wisconsin · Jan 17, 2013

The Sutton court thoroughly explored when a private party acts “under color of law” and therefore qualifies as a governmental actor for RFRA purposes. … Instead, the plaintiff must establish some other nexus sufficient to make it fair to attribute liability to the private entity as a governmental actor.

In Re All Media Properties, Inc.

5 B.R. 126 · United States Bankruptcy Court, S.D. Texas · Jun 25, 1980

The Congressional intent is rather clearly to qualify as a petitioning creditor any party holding a non-contingent claim, leaving to later or other proceedings the issue of substantial disputes as to liability. … The evidence at trial clearly established that Artlite owed Atlas the amount of its claim when the involuntary petition was filed and it is one which is not contingent as to liability.

United States Ex Rel. Bell v. Rhodey (In Re R & W Enterprises)

181 B.R. 624 · United States Bankruptcy Court, N.D. Florida · Dec 15, 1994

Clearly, the Trustee’s petition to recover the dividend erroneously paid the IRS satisfies the logical relationship test. … After the payment, Congress established a maximum amount of $200,000 to be paid in such cases.

In Re McMahon

60 B.R. 632 · United States Bankruptcy Court, W.D. Kentucky · May 5, 1986

The Court further notes that the debtors have no equity in the houseboat, as the amount owed to Stockyards Bank and the Bank of Commerce on the houseboat, was clearly in excess of its value. … It is well-established that exemption laws in favor of the debtor are to be liberally construed. In re Bennett, 36 B.R. 893, 894 (Bkrtcy., W.D.Ky.1984).

Ragsdale v. Genesco, Inc. (In Re Ragsdale)

9 B.R. 991 · United States Bankruptcy Court, E.D. Virginia · Mar 17, 1981

Since individual creditors cannot reach entireties property under applicable nonbankruptcy law, that property is immune from process despite the context of the joint case. … That issue is clearly different from the case at hand. The Court holds that the judicial lien of Genesco is not avoided. IT IS SO ORDERED.

First Options of Chicago, Inc. v. Kaplan (In Re Kaplan)

162 B.R. 684 · United States Bankruptcy Court, E.D. Pennsylvania · Oct 26, 1993

The IRC, on the other hand, establishes certain criteria for a pension plan to be “tax qualified.” See id. at 418 . … Therefore, we conclude that the second and third elements of the five-pronged prerequisites for establishing a cause under § 523(a)(2)(A) have clearly not been proven by the requisite preponderance of the evidence by Options

In Re Martin

102 B.R. 639 · United States Bankruptcy Court, E.D. Tennessee · Jun 30, 1989

The House Report states that the proposed bill establishing IRAs is designed to “mak[e] available a special deduction for amounts set aside for retirement by employees who are not covered under a qualified plan.... ” House … Clearly, IRC §§ 401(a), 403(a), 403(b), and 408 address themselves to the tax qualification requirements for separate and distinct types of plans.

In Re Kline

350 B.R. 497 · United States Bankruptcy Court, D. Idaho · Sep 2, 2005

However, their domicile was clearly in Layton, Utah. … But no authority was offered to the Court to show that Debtors qualified under Idaho tax laws as "part-year” residents, and even if they did, to establish whether that status should have an impact upon their ability to establish

Rodgers v. Norman (In Re Crenshaw)

44 B.R. 30 · United States Bankruptcy Court, N.D. Alabama · Oct 9, 1984

Crenshaw has a vested interest as an employee in the Plan which was established by Automatic as a pension plan for its employees. … The debtors and the non-debtor defendants argue that an ERISA-qualified pension plan such as the plan in question is by its *32 very nature one that is “enforceable under applicable nonbankruptcy law”, and thus, clearly within

In Re HMCA (Carolina), Inc.

301 B.R. 764 · United States Bankruptcy Court, D. Puerto Rico · Dec 4, 2003

Cancio, that will need to be established formally, and with more credibility than what was presented on July 24, 2003. … The Court stated that: “it has long been established that a [state’s] general appearance may constitute ... a waiver [of its Eleventh Amendment immunity]”), cert. denied, 469 U.S. 1191 , 105 S.Ct. 965 , 83 L.Ed.2d 970 (1985

In Re Moser

347 B.R. 471 · United States Bankruptcy Court, W.D. New York · Aug 7, 2006

Hence, he contends that the debtors qualify for the exception to dismissal, as established by 11 U.S.C. § 521 (e)(2)(B). As a general rule, the actions and inactions of an attorney are imputed to a client. … In the present instance, where the statute clearly excuses errors due to circumstances beyond the control of the debtor, the court may properly enforce the legislative directive to penalize only mistakes by the debtors themselves

In Re Fichter

45 B.R. 534 · United States Bankruptcy Court, N.D. Ohio · Nov 28, 1984

Clearly the question is not whether all annuities (and any plan merely labeling itself annuity) are exempt under Ohio law but whether this annuity qualifies according to the requirements of O.R.C. § 3911.10. … That court answered in the following manner: Congress did allow differences between qualified pension plans and IRAs to remain and chose to establish and regulate them according to different statutory formulas.

Seitz v. Freeman (In Re CitX Corp.)

302 B.R. 144 · United States Bankruptcy Court, E.D. Pennsylvania · Nov 3, 2003

Plaintiffs COBRA action is a suit to establish the amount of a claim. … Clearly, certain state courts view the immunity of an equity receiver to suit in a non-appointing court as a defense which may be waived — indeed, waived simply by implication.

Millard Refrigerated Services, Inc. v. Landamerica 1031 Exchange Services, Inc.

412 B.R. 800 · United States Bankruptcy Court, E.D. Virginia · Apr 15, 2009

Millard and LES had the option to utilize a “qualified escrow” or to establish a “qualified trust” pursuant to subsection (g)(3) of the Treasury Regulation. … The plain, unambiguous language of the Exchange Agreements clearly establishes that it was not the intent of LES or Millard to create an express trust.

Matter of Gifford

93 B.R. 636 · United States Bankruptcy Court, N.D. Indiana · Nov 7, 1988

This holding “is consistent with the well established principle that the bankruptcy estate inures to whatever rights the debtor had at the time the petition was filed.” … The principle is now so firmly established, however, that it must be followed and applied.