Case law

Healey v. Meinen (In Re Meinen)

228 B.R. 368 · United States Bankruptcy Court, W.D. Pennsylvania · Dec 30, 1998

[and amend IRC] § 401(a),” see *379 Conroy, 110 B.R. at 495 , which section of the IRC “establishes certain criteria for a pension plan to be ‘tax qualified,’ ” Hall, 151 B.R. at 418 , after which employers and employees … The Millwrights’ Plan clearly was established and maintained by both an employer, as that term is defined in ERISA § 3(5), 29 U.S.C. § 1002 (5), and an employee organization, as that term is defined under ERISA § 3(4), 29

Kapla v. Federal National Mortgage Ass'n (In re Kapla)

485 B.R. 136 · United States Bankruptcy Court, E.D. Michigan · Dec 14, 2012

For example, paragraph 17 of the complaint alleges that the Debtor qualified for a reverse mortgage on the Property; paragraph 19 alleges that the Debtor would have qualified for a reverse mortgage, but Fannie Mae would not … In considering what was the proper test to apply to determine whether state sovereign immunity is applicable, the Sixth Circuit noted that the test for determining whether a corporation may invoke sovereign immunity is different

Phelps v. Sallie Mae Loan Service Center (In Re Phelps)

237 B.R. 527 · United States Bankruptcy Court, D. Rhode Island · Jul 14, 1999

Clearly, HESC wanted to be before this Court, and indeed asked to be before this Court. … It is hard to imagine what else HESC could have done to establish its consent to federal jurisdiction in this Court, and it is just as inconceivable to this Court that the Eleventh Amendment could have been intended to release

Hayton v. Eichelberger (In Re Eichelberger)

100 B.R. 861 · United States Bankruptcy Court, S.D. Texas · Jun 8, 1989

Although courts interpreting Section 523(a)(4) have invariably held that a debt- or’s “fiduciary capacity” must arise from an express or technical trust, for discharge-ability purposes what constitutes such a trust is not clearly … Whether it qualifies as a "qualified domestic relations order” as that term is defined in 29 U.S.C. § 1056 (d)(3) is irrelevant to the issue of debtor’s defalcation while acting in a fiduciary capacity.

In Re Borchers

192 B.R. 698 · United States Bankruptcy Court, W.D. Texas · Jan 31, 1996

Harmonizing statutes is merely an extension of the well-established tenet of statutory construction that a court should construe statutes in such a way as to give each of them meaning and effect. … If insurance policies are immune from the cap set by section 42.001 by virtue of their absolute exemption from section 21.22, then they cannot be counted as part of the property claimed as exempt under that section, yet that

Davis v. Robinson (In Re Robinson)

152 B.R. 956 · United States Bankruptcy Court, E.D. Missouri · Apr 16, 1993

Moreover, if the Missouri legislature wanted to limit the extent to which tax refunds may be included in the estate, it could have worded Missouri’s “opt out” statute to clearly reflect its intent. … reference to § 464 of the Social Security Act is properly a reference to 42 U.S.C. § 664 (c) which defines "past-due support” as: the amount of a delinquency, determined under a court order of an administrative process established

In Re Kids Creek Partners, L.P.

248 B.R. 554 · United States Bankruptcy Court, N.D. Illinois · May 19, 2000

personal immunity if operating directly in obedience to a court order. … Such potential risks and liability would present tremendous disincentives for qualified individuals to *560 serve as trustees.

In Re Adell

321 B.R. 562 · United States Bankruptcy Court, M.D. Florida · Jan 31, 2005

are in Florida are trumped by Section 303(i) of the Code; and (2) the Debtor did not qualify for homestead because he was not a bona fide resident of Florida. … Therefore, the Debtor’s residence in Naples is immune from the homestead protection and shall be sold to satisfy, as least partially, the claim of JRH based on the Sanctions Order.

Warfield v. Navajo Nation (In Re Davis Chevrolet, Inc.)

282 B.R. 674 · United States Bankruptcy Court, D. Arizona · Aug 29, 2002

This representation is clearly erroneous. Sales to the Navajo Nation, Navajo Tribal Utility Authority, Navajo Housing Authority, and Navajo Nation Shopping Centers are specially exempted from the rental computation.... … Facts necessary to establish whether debtor owed money to the Nation under the note or lease are part of a nucleus of facts to determine whether debtor lost its certification and are logically related to whether the Nation

In Re Bowen

80 B.R. 1012 · United States Bankruptcy Court, D. South Dakota · Dec 9, 1987

In 1967, T & R Electric established a profit-sharing retirement plan for the benefit of its employees. … Whether the debtors’ interests in the ERISA-qualified profit-sharing plan established by their employer are included in their bankruptcy estates pursuant to 11 U.S.C. § 541 . 2.

Rowe v. Loman (In Re Computrex International, Inc.)

334 B.R. 229 · United States Bankruptcy Court, W.D. Kentucky · Nov 21, 2005

The defendant now moves for summary judgment asserting the transfers in question qualify as ordinary course of business payments and are thereby immune from recovery by the trustee. … It is clear to the Court that the majority of these transfers were ordinary expense reimbursement payments which qualify under the ordinary course of business defense.

Miller v. Levine (In Re Levine)

166 B.R. 967 · United States Bankruptcy Court, M.D. Florida · Mar 16, 1994

that the burden of proof to establish a viable claim under this Section is on the plaintiff. … Clearly the liquidations of non-exempt assets were in fact “transfers” within the meaning of the Code.

In Re Mooney

248 B.R. 391 · United States Bankruptcy Court, C.D. California · May 10, 2000

The limitation on IRAs under CCP § 704.115 is clearly set forth in subdivision (e). … A 401(K) plan is an ERISA qualified plan established by an employer. 13 . See n. 9, supra.

Triad Financial Corp. v. Brown (In Re Brown)

346 B.R. 246 · United States Bankruptcy Court, M.D. Georgia · Jun 30, 2006

Debtors have provided no authority in support of an alternate conclusion other than the clearly distinguishable case of In re Horn, 11 which involved a multiple transaction scenario. 12 Nuvell’s claim, therefore, qualifies … , the words should be read term-by-term to refer to any claim that is, first, allowed, and, second, secured. 21 The court in Brown stated that “the relationship between § 506(a) and ‘allowed secured claim’ in § 506(d), [established

In re CFB Liquidating Corp.

576 B.R. 610 · United States Bankruptcy Court, N.D. California · Aug 25, 2017

Maine: First, a party’s later position must be clearly inconsistent with its earlier position. … This is clearly an inconsistent position—and an inaccurate one—as it pertains to the coverage issues never having been raised- or considered here.

Matter of Berndt

34 B.R. 515 · United States Bankruptcy Court, N.D. Indiana · Nov 1, 1983

. § 401 (a) (1976), in order to qualify the Fund as tax exempt. … Clearly he was both the settlor and beneficiary. Debtors argue that the Sears Plan’s anti-alienation provision precludes the debtors’ funds from passing to the bankruptcy estate.

Damschroeder v. Williams (In Re Williams)

398 B.R. 464 · United States Bankruptcy Court, N.D. Ohio · Aug 22, 2008

To qualify as the type of marital debt excepted from discharge under § 523(a)(15), the Plaintiff bears the burden to establish the existence of three elements: (1) the debt in question is to a spouse, former spouse or child … It is established jurisprudence that the court from which an order or judgment is rendered is in the best position to interpret its own order or judgment. Amado v.

Matter of Bartlett

116 B.R. 1015 · United States Bankruptcy Court, S.D. Iowa · May 29, 1990

But see Swanson, 79 B.R. at 425 (the fact that the trust was not immune from child support or alimony orders was held to be inconsistent with Minnesota spendthrift trust law). … That conclusion clearly rested on the specific facts of the case.

Jarboe v. United States Small Business Administration (In Re Hancock)

137 B.R. 835 · United States Bankruptcy Court, N.D. Oklahoma · Mar 9, 1992

A decision balancing the equities must await the exposure of a concrete situation with all its qualifying incidents ... … Here, the parties do not clearly stipulate to the manner in which the transaction at issue was accomplished.

Fitzgerald v. Bertram (In Re Killian Construction Co.)

24 B.R. 848 · United States Bankruptcy Court, D. Idaho · Dec 2, 1982

The relevant facts, as established thereby, are as follows. An involuntary petition for relief under chapter 7 of the Code was filed on May 22, 1980. … While it is true that in most cases the interim trustee becomes the trustee by operation of § 702(d), the interim trustee has no guarantee of such action, and is faced with the *850 clearly presented possibility of replacement