Case law

In Re Iacono

120 B.R. 691 · United States Bankruptcy Court, E.D. New York · Nov 2, 1990

IRAs were originally established to ease the tax burden of employees that were not covered by a qualified pension plan as well as to encourage savings for retirement. … 10), retirement or other plan established by a corporation, which is qualified under section 401 of the U.S.

Mercy Hospital of Watertown v. United States Department of Health & Human Services (In Re Mercy Hospital of Watertown)

138 B.R. 366 · United States Bankruptcy Court, N.D. New York · Feb 13, 1992

However, it is well established that “[t]he United States, as sovereign, is immune from suit save as it consents to be sued ... and the terms of its consent to be sued in any court define that court’s jurisdiction to entertain … The waiver of sovereign immunity under Code § 106(c) is clearly limited to the determination of separate issues arising under certain Code provisions, and HHS has not waived sovereign immunity under Code § 106(c) with respect

Metromedia Fiber Network, Inc. v. Various State & Local Taxing Authorities (In Re Metromedia Fiber Network, Inc.)

299 B.R. 251 · United States Bankruptcy Court, S.D. New York · Jul 15, 2003

Justice Iredell did, in the light of history and experience and the established order of things” and concluding that “the views of [Justice Iredell] were clearly right — as the people of the United States in their sovereign … All nine Justices agreed that the Act clearly and unmistakably manifested Congress’ intent to abrogate sovereign immunity.

Agency for Deposit Insurance, Rehabilitation, Bankruptcy & Liquidation of Banks v. Superintendent of Banks of New York

313 B.R. 561 · United States Bankruptcy Court, S.D. New York · Aug 13, 2004

On appeal, however, this Court, finding § 109 irrelevant to the analysis of who was qualified to invoke § 304, reversed, and remanded the case to the Bankruptcy Court for further proceedings under § 304. … The fourth clause of Article I, section 8, of the Constitution gives Congress plenary power “[t]o establish uniform laws on the subject of bankruptcies throughout the United States.”

Blumenberg v. Yihye (In Re Blumenberg)

263 B.R. 704 · United States Bankruptcy Court, E.D. New York · Jul 6, 2001

There are circumstances in which it may be held that bankruptcy trustees “derive qualified judicial immunity for acts taken within their authority as an officer of the court”, but this is an affirmative defense to a complaint … In Solar Financial Services, the bankruptcy court found that a trustee’s obtaining permission from the court to abandon records was in itself sufficient to qualify the trustee for judicial immunity, without any need to obtain

Matter of Wild Oaks Utilities, Inc.

18 B.R. 959 · United States Bankruptcy Court, S.D. New York · Mar 30, 1982

The Town of Lew-isboro further notes that in determining the validity of Utilities’ claim for damages the court will have to decide questions relating to the qualified immunity of local officials acting in a quasi-judicial … They have raised issues as to the qualified immunity of local officials acting in a quasi-judicial function as well as the reasonableness of the sewage rates based upon a method and procedure established by an earlier state

West Virginia, Department of Finance & Administration v. Hassett (In Re O.P.M. Leasing Services, Inc.)

21 B.R. 993 · United States Bankruptcy Court, S.D. New York · Jul 14, 1982

He qualified this opinion only by asserting: “My opinion is qualified to the extent that the remedies available to enforce your rights under the Transactional Documents may be limited by bankruptcy, insolvency and other laws … . *1001 One well-established exception to the general sovereign immunity of states conferred by the Eleventh Amendment is where Congress has conditioned a state’s participation in a federally regulated activity upon an abrogation

Official Committee of Unsecured Creditors of Quebecor World (USA) Inc. v. American United Life Insurance (In Re Quebecor World (USA) Inc.)

453 B.R. 201 · United States Bankruptcy Court, S.D. New York · Jul 27, 2011

These immunities are intended to contain the spread of economic contagion and protect the markets from systemic risk. … Such agreements are structured and priced with that immunity in mind. 4 .

995 Fifth Avenue Associates, L.P. v. New York State Department of Taxation & Finance (In Re 995 Fifth Avenue Associates, L.P.)

116 B.R. 384 · United States Bankruptcy Court, S.D. New York · Jul 13, 1990

The major challenge in this case is the satisfaction of the first prong, that is, whether the Gains Tax qualifies as a stamp or similar tax. … More recently, this well established exception to sovereign immunity has been codified in Section 106(a) of the Bankruptcy Code, which was enacted “to prevent a government unit from receiving a ‘distribution from the estate

In Re Woodford

73 B.R. 675 · United States Bankruptcy Court, N.D. New York · Jan 26, 1987

As the Plan is clearly part of the Debtor’s estate, the second inquiry is to what degree the Debtor’s interests therein are exempt as a matter of law. … Consequently, in addition to insider involvement with the Plan’s establishment, the Trustee must prove that Plan payments are made on account of age or length of service, and also that the Plan fails to qualify under the

In Re Griffin

415 B.R. 64 · United States Bankruptcy Court, N.D. New York · Jul 1, 2009

The court in Dawson held that “to be entitled to damages for emotional distress under § 362(h), an individual must (1) suffer significant harm, (2) clearly establish the significant harm, and (3) demonstrate a causal connection … Surely this requisite severity can be established by medical or other supporting evidence.

Picard Ex Rel. Bernard L. Madoff Investment Securities LLC v. Chais (In Re Bernard L. Madoff Investment Securities LLC)

440 B.R. 282 · United States Bankruptcy Court, S.D. New York · Nov 30, 2010

Even if the Trustee did not have this immunity, which he clearly does, the Counterclaims all hinge on the facially implausible assertion that Goldman, a full-service global investment banking and securities firm with its … The Answering Defendants assert that the Trustee is not immune from personal liability because his immunity is qualified and his behavior in sending the Letter “is not of the type protected by any quasi-judicial immunities

In Re Solis

137 B.R. 121 · United States Bankruptcy Court, S.D. New York · Feb 14, 1992

Thus, the tax claim established by the IRS must initially be offset by the counterclaim of the estate. … Thus, the conduct of IRS was “willful” under 362(h) because “{t}he action by IRS was clearly directed at collection of the tax debt and therefore was intentional.” Id.

In Re Jeffrey

239 B.R. 859 · United States Bankruptcy Court, N.D. New York · May 12, 1999

JCDSS and Farmer assert that these sections of the statute “clearly” show that the JCDSS is established under New York State statutes, and funded in part by New York State funds. … Section 111-h clearly says that each county SSD shall establish a support collection unit.

In Re WorldCom, Inc.

347 B.R. 123 · United States Bankruptcy Court, S.D. New York · Jul 26, 2006

Such a supposition is clearly unwarranted. … The Risk of Establishing Damages As previously noted, the Claimants face significant challenges in establishing liability on their claims. This clearly affects the risk of establishing damages.

Matter of Reiber's Inn of Westchester, Inc.

1 B.R. 304 · United States Bankruptcy Court, S.D. New York · Nov 19, 1979

The plaintiff was thereafter appointed trustee in bankruptcy and has duly qualified to serve in that capacity. 6. … immunity must also fall.

In Re Maurer

268 B.R. 335 · United States Bankruptcy Court, W.D. New York · Jul 20, 2001

It seems clear to the Court that if the Internal Revenue Service has found the New York State Employees Deferred Compensation Plan to be § 457-qualified, then In re Dubroff clearly commands that the Plan be found exempt if … Although the Dubroff court found that an IRA clearly was a "plan on account of age," the Ruffo court extrapolated from the Dubroff holding to hold that any deferred compensation plan that qualified under § 457 would be a

In Re Agway, Inc.

412 B.R. 32 · United States Bankruptcy Court, N.D. New York · Aug 14, 2009

The IRS reserved its rights with respect to determining whether the Retirement Plan is a “qualified plan.” See Order, signed October 10, 2007 (Dkt. No. 6994). *36 By Order, dated October 10, 2007 (Dkt. … Sovereign Immunity In matters involving the United States, the issue of sovereign immunity is critical. Waiver of sovereign immunity is a prerequisite to subject matter jurisdiction.

Lawson Burich Associates, Inc. v. Axelrod (In Re Lawson Burich Ass'n)

59 B.R. 681 · United States Bankruptcy Court, S.D. New York · Apr 4, 1986

The Department further asserts that Lawson has not established the elements necessary for injunctive relief. … The legislative history of the Bankruptcy Code clearly indicates that Code § 106 as a whole was intended to provide a rather “limited” waiver of sovereign immunity; “Section 106 provides for a limited waiver of sovereign

Horwitz v. Zywiczynski (In Re Zywiczynski)

210 B.R. 924 · United States Bankruptcy Court, W.D. New York · Jul 16, 1997

as respondent credibly claims to be able to establish it. … The Eleventh Amendment clearly prohibits that here, but the Bank can be ordered to turnover the C.D. over the State’s objection and the State can either assert its claims here (and thereby waive sovereign immunity), or await