Case law

In re Helming

558 B.R. 313 · United States Bankruptcy Court, W.D. Missouri · Sep 27, 2016

The annuity payments in this case do not qualify for exemption under the statute as being on account of age. Payments do not qualify merely because of the annuitant’s age at issuance of the policy. … The case is clearly distinguishable, however, because that holding is based in substantial part upon the fact that the debtor swapped an individual retirement account, a clearly exempt retirement plan asset, for the annuity

In Re Bayou Group, LLC

431 B.R. 549 · United States Bankruptcy Court, S.D. New York · Apr 5, 2010

Timm, 502 U.S. 410, 418 , 112 S.Ct. 773 , 116 L.Ed.2d 903 (1992) (“Congress must have enacted the Code with a full understanding of this [clearly established] practice.”). … To qualify, the direct benefit must be a substantial net benefit. In re Granite Partners, 213 B.R. at 446 .

In re Global Aviation Holdings Inc.

478 B.R. 142 · United States Bankruptcy Court, E.D. New York · Jul 24, 2012

The record clearly establishes that the KERP Employees are not insiders as defined in § 101(31)(B). … Nor do the KERP Employees qualify as “officers” of the Debtors. The record is clear that the board did not appoint or elect the KERP Employees to the positions they hold. (Tr. 38:15-18.)

Silagy v. Bank One, Akron, N.A. (In Re Collin)

182 B.R. 763 · United States Bankruptcy Court, N.D. Ohio · May 8, 1995

Therefore, the transfers were clearly preferential under 11 U.S.C. Section 547 (b) and are subject to avoidance by the Trustee. … In its decision the Donaghy court stressed that the distribution was essential for the support of the debtors and explained: From a factual standpoint the debtors have satisfactorily established that the lump sum pension

Crossingham Trust v. Baines (In Re Baines)

337 B.R. 392 · United States Bankruptcy Court, D. New Mexico · Jan 10, 2006

Robert Baines is the qualifying party for the license issued by the New Mexico Construction Industries Division to Building Unlimited, and served as the qualifying party for Building Unlimited during all times material to … Having established that Allen v.

Official Committee of Unsecured Creditors of Crystal Medical Products, Inc. v. Houpt (In Re Crystal Medical Products, Inc.)

240 B.R. 290 · United States Bankruptcy Court, N.D. Illinois · Oct 29, 1999

qualifies for protection from avoidance under § 547(c)(1). … Clearly, paying a supplier of products or services used in the everyday business qualifies as the ordinary course of business of the debtor. The issue is less clear, however, when more unusual situations are involved.

In Re Consolidated Freightways Corp. of Del.

363 B.R. 110 · United States Bankruptcy Court, C.D. California · Apr 25, 2007

The legis *119 lative history of § 507(a)(5) clearly establishes that Congress meant to provide qualified priority protection to certain fringe benefits. … Congress has clearly dem *122 onstrated its intent to protect retiree benefits.

Holland Industries, Inc. v. United States (In Re Holland Industries, Inc.)

103 B.R. 461 · United States Bankruptcy Court, S.D. New York · Jun 28, 1989

. § 7421 (1989), the Court lacks jurisdiction to prevent the IRS from attempting to collect taxes from non-debtors, and that the *464 United States has not waived its sovereign immunity. … the issue of the validity vel non of the IRS liens on non-debtor property bears such a direct nexus to Congress’ exercise of its Article I bankruptcy power, similar to the items enumerated in 28 U.S.C. 157(b)(2), that it qualifies

Official Plan Committee Ex Rel. Estate of Valley Steel Products Co. v. Whitewood Transportation Inc. (In Re Valley Steel Products Co.)

166 B.R. 1006 · United States Bankruptcy Court, E.D. Missouri · Oct 29, 1993

of late payment it established. … After finding that the written agreement between the defendant and the debtor “clearly and unequivocally requires payment of the balance due ‘net thirty days’,” the Court concluded that the late payments were not in the ordinary

119th & Halsted Currency Exchange v. Blake-Ware (In Re Blake-Ware)

155 B.R. 476 · United States Bankruptcy Court, N.D. Illinois · May 11, 1993

Such assertions clearly qualify as statements under § 523(a)(2)(A). … See Harasymiw, 895 F.2d at 1174 (refusal to overturn lower court’s decision based on the plaintiff’s compliance with its establishing lending procedures).

In Re Parr

3 B.R. 692 · United States Bankruptcy Court, E.D. New York · Mar 24, 1980

Flushing’s contentions are clearly erroneous. IV. … official title of the Act of July 1, 1898. 64 Stat. 1113 (1950) provides that: Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, that the Act entitled “An Act to establish

Shamblin v. Dutton (In Re Dutton)

86 B.R. 651 · United States Bankruptcy Court, D. Colorado · May 9, 1988

Utilizing even the debtor’s own computational approach of dividing all non-farm income and farm income in half, the debtor clearly does not qualify for relief under Chapter 12 of the Code because her non-farm gross income … There is no mathematical formula in Colorado to guide a court in establishing a property division or in allocating income between spouses because economic certainty in these matters cannot be achieved.

Benoit v. Lassina (In Re Lassina)

261 B.R. 614 · United States Bankruptcy Court, E.D. Pennsylvania · Apr 20, 2001

May 6, 1999), that the language of section 1930 permits the waiver of the administrative filing fees set by the Judicial Conference, reasoning that Congress clearly intended that this fee might be waived under section 1915 … The applicant who seeks IFP treatment must submit an affidavit which establishes that she cannot afford to pay the filing fees or other costs of litigation. Adkins v. E.I.

Payne v. United States (In Re Payne)

188 A.L.R. Fed. 649 · United States Bankruptcy Court, N.D. Illinois · Oct 3, 2002

. § 7502 1 which allows a *723 postmark to establish the filing date of a tax return which is mailed before the tax filing deadline. … Clearly, Congress did not intend such a result when it enacted § 7502 to alleviate the inequities caused by disparate postal systems. Miller, 784 F.2d at 730 (§ 7502 is remedial statute).

American Express Travel Related Services Co. v. Rusu (In Re Rusu)

188 B.R. 325 · United States Bankruptcy Court, N.D. Georgia · Oct 27, 1995

In practice, the creditor bears the burden of establishing nondischargeability under section 523(a)(2)(A). Hunter, 780 F.2d at 1579 . … so much of it as is true and qualify or deny the remainder. * * * * * * Fed.R.Civ.P. 36(a) (applicable in bankruptcy pursuant to Fed.R.Bankr.P. 7036) (emphasis added).

In Re Alagna

107 B.R. 301 · United States Bankruptcy Court, D. Colorado · Oct 6, 1989

ACC claims to have established the ACC Defined Pension Plan effective January 1, 1981. 10 At all times relevant to this proceeding, the ACC Defined Pension Plan was a qualified plan under ERISA and Section 401 of the Internal … Congress prepared a list and identified those “other” federal laws which it clearly contemplated would establish federal exemptions available to bankruptcy debtors, in addition to state exemptions, under Section 522(b)(2)

In Re Salazar

339 B.R. 622 · United States Bankruptcy Court, S.D. Texas · Mar 29, 2006

Consequently, when read together, §§ 109(h), 302, and 362(a) establish that no stay can exist for debtors who fail to obtain the required credit counseling or qualify under an exception. … Congress has decided to establish new eligibility requirements under BAPCPA.

In Re Mavellia

149 B.R. 301 · United States Bankruptcy Court, E.D. New York · Dec 4, 1991

The Courts which have considered the matter have apparently not viewed the existence of ongoing litigation as alone establishing the existence of a bona fide dispute. … did in this case) upon an assessment of witnesses’ credibilities and other factual considerations, the bankruptcy court’s determination in this regard is a factual finding that may be overturned on appeal only if it is clearly

Mills v. Webster (In Re Multimedia Communications Group Wireless Associates)

212 B.R. 1006 · United States Bankruptcy Court, M.D. Florida · Aug 28, 1997

Clearly, the evidence demonstrates that the various entities were related. … The Trustee argues that he has a “qualifying unsecured creditor” in Terry Hopkins; this Court does not agree. First, Ms.

Shipwrights, Joiners & Caulkers Local 2071 of the United Brotherhood v. Uniflite, Inc. (In Re Murray Industries, Inc.)

110 B.R. 585 · United States Bankruptcy Court, M.D. Florida · Jan 12, 1990

by the Bankruptcy Code, especially with the priority scheme established by § 507 and § 1129(9)(B). … This is so because if these claims are prepetition claims, of course, they would not qualify to be treated as cost of administration under § 503 of the Code.