Case law

In Re Automotive Professionals, Inc.

370 B.R. 161 · United States Bankruptcy Court, N.D. Illinois · Jun 12, 2007

It argues that the State has sovereign immunity under the Eleventh Amendment to the United States Constitution from such orders and that the Director is considered the State for purposes of sovereign immunity. … The court need not decide whether the Director stands in the shoes of the State for purposes of sovereign immunity because the State has no such immunity. In Central Virginia Community College v.

In Re BKC Realty Trust

125 B.R. 65 · United States Bankruptcy Court, D. New Hampshire · Mar 1, 1991

In In re Gonic Realty Trust, 50 B.R. 710 (Bankr.D.N.H.1985), I established that the trust at a minimum must be doing business to qualify. … Clearly, the only reason .the beneficiaries associated themselves was to receive a family gift.

Brinson v. United States (In re Brinson)

485 B.R. 890 · United States Bankruptcy Court, N.D. Illinois · Jan 28, 2013

SOVEREIGN IMMUNITY The United States has first challenged jurisdiction in the Complaint filed by Brinson on the ground of sovereign immunity. … It is well established that lien stripping is permissible in Chapter 13.

In re Phillips

60 B.R. 166 · United States Bankruptcy Court, E.D. Tennessee · Mar 28, 1986

The trustee in bankruptcy objected to the debtors’ claim of exemption on the grounds that the debtors’ leasehold interest fails to qualify for the homestead exemption under the explicit provisions of Tennessee’s homestead … Each of these policies may clearly be seen to be more significantly furthered to the extent that the exempted property interest is characterized by a degree of permanence or of substantial duration. See also Swift v.

In Re Marshall

300 B.R. 507 · United States Bankruptcy Court, C.D. California · Oct 9, 2003

The 1800 Act specified ten qualifying acts of bankruptcy, which largely mirrored those in the English statutes. See 1800 Act, § 1. The 1841 Act reduced to five the qualifying acts of bankruptcy. See 1841 Act, § 1. … state sovereign immunity) and case law thereunder.

Grewe v. United States (In Re Grewe)

148 B.R. 824 · United States Bankruptcy Court, N.D. West Virginia · Nov 27, 1992

The I.R.S. concludes that, because the debtors cannot establish that the position of the I.R.S. was not substantially justified, they cannot be considered a prevailing party within the meaning § 7430(c)(4)(A), and, therefore … The court found that the statutory authorization for the award of attorneys fees, 28 U.S.C. § 2412 (b), was an express waiver, although limited, of sovereign immunity. See Conti at 128. 8 .

In Re Lawrence

235 B.R. 498 · United States Bankruptcy Court, S.D. Florida. · Jul 2, 1999

And while the Internal Revenue Code establishes certain criteria for a pension plan to be “tax qualified,” there is no reference to “ERISA qualification.” Id. at 418 . … Only § 401(a) deals with qualified pension plans.

Yukos Oil Co. v. Russian Federation (In Re Yukos Oil Co.)

320 B.R. 130 · United States Bankruptcy Court, S.D. Texas · Dec 16, 2004

For a foreign corporation to qualify as a debtor under 11 U.S.C. § 109 (a), courts have required that nominal amounts of property be located in the United States. … In addition, three days before the appeal was to be heard, the tax authorities disclosed the materials upon which they relied to establish the tax liability.

In Re Gonic Realty Trust

50 B.R. 710 · United States Bankruptcy Court, D. New Hampshire · Jul 10, 1985

establish that somebody was conducting a business at the Rochester mill complex. … LAW Both sides have cited numerous cases which they state clearly rule that trusts can or cannot be debtors under the bankruptcy laws.

In Re Cloverleaf Farmer's Cooperative

114 B.R. 1010 · United States Bankruptcy Court, D. South Dakota · May 31, 1990

A bankrupt must meet numerous tests to qualify as a Chap *1013 ter 12 debtor. The burden of proof in establishing eligibility for bankruptcy relief is on the party filing the petition. … To establish ... uniform Laws on the subject of Bankruptcies throughout the United States; ...” (underlining added).

In Re Ondrey

227 B.R. 211 · United States Bankruptcy Court, W.D. New York · Nov 3, 1998

Dubroff was decided after CPLR 5205 was amended (in 1995) to specifically and clearly exempt IRAs, but the case interpreted the pre-amendment statute. … It is reasonably safe to say that the restrictions render non-exempt those accounts that a debtor herself establishes, except where such accounts have been "qualified” as pension devices by the I.R.C.

Connor v. State of Michigan Department of Treasury (In Re Connor)

83 B.R. 440 · United States Bankruptcy Court, E.D. Michigan · Mar 15, 1988

Clearly, the overall intent of Congress was to make governmentally guaranteed student loans non-dischargeable, subject only to two exceptions. … At present, she is uncollectible and even if she were to find a minimum wage job, she would still be immune to garnishment by operation of federal law and to levy by operation of state exemption law.

Regan v. U.S. Dep't of Educ. (In re Regan)

590 B.R. 567 · United States Bankruptcy Court, D. New Mexico · Sep 6, 2018

While she does maintain a frugal budget, the evidence of her true current financial condition establishes that Ms. … Ordinarily, "[w]hen the debtors' average monthly expenses exceed or nearly match their net income ... the debtors clearly cannot maintain a minimal standard of living and pay off the student loans."

Enterprise Financial Corp. v. Winn (In Re Wincorp, Inc.)

185 B.R. 914 · United States Bankruptcy Court, S.D. Florida. · Jul 24, 1995

All of the unities have been established. … The evidence in this case clearly demonstrates that for the many years during which Mr. and Mrs.

Pineo v. Schoeneweis (In re Schoeneweis)

265 B.R. 419 · United States Bankruptcy Court, W.D. Pennsylvania · Aug 6, 2001

In addition to participating in a mandatory pension plan established for employees of the Commonwealth, debtor Jeffrey Schoeneweis participates in a voluntary DCP established for employees of the Commonwealth in accordance … An agency may qualify as an arm of the state when it performs one function but not when it performs another function. *426 See Carter v.

In Re AB & C Group, Inc.

411 B.R. 284 · United States Bankruptcy Court, N.D. West Virginia · Jul 2, 2009

To the extent that the Services Agreement would qualify as a contract that the Trustee must assume under § 365, the Trustee is free to assume it. … Establishment of an employee benefits plan creates a trust, the assets of which must be held by a fiduciary. 29 U.S.C. § 1103 (a).

In Re Secured Equipment Trust of Eastern Air Lines, Inc.

153 B.R. 409 · United States Bankruptcy Court, S.D. New York · Apr 16, 1993

See In re Westchester County Civil Serv., 111 B.R. at 456 (trust established to administer employee benefit plan did not qualify as business trust); In re Cahill, 15 B.R. 639, 640 (Bankr.E.D.Pa.1981) (trust established to … The Collateral Trustee is clearly not winding up Eastern's affairs.

In re Midway Gold US, Inc.

575 B.R. 475 · United States Bankruptcy Court, D. Colorado · Oct 6, 2017

to committee members.” 136 This qualified immunity afforded to committees and their members has also been held to apply to professionals who provided services to the committee in fulfilling its duties. 137 The U.S. … Tex. 2010) (“.,, committees and their members are entitled to qualified immunity for any acts or omissions during a [C]hapter 11 case that were within the scopes of their duties.”)). .

In re American Resource & Energy, LLC

513 B.R. 371 · United States Bankruptcy Court, D. Minnesota · Jul 15, 2014

Then, in 2010, QD Trading was established to be the contemplated intermediary, on the advice that QD Engineering would not qualify to receive VAT rebates. QD Trading was formed as a joint venture. Id., ¶ 10. … If so, a petition under the prosecution of this sole surviving petitioner would have to fail. 11 U.S.C. § 303 (b)(1) (establishing general rule, requiring three *394 or more holders of qualifying claims to be petitioners

Brown v. Westvaco Corp. (In Re Cassada)

86 B.R. 541 · United States Bankruptcy Court, E.D. Tennessee · May 12, 1988

The retirement plans were established by the debtor’s employer and are qualified under federal tax law and perhaps under ERISA, the Employee Retirement Income Security Act. … Westvaco has established several retirement plans for salaried employees, including a deferred income plan and a stock ownership plan.