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McAdam v. New Hampshire (In re McAdam)

McAdam v. New Hampshire (In re McAdam)

Ruling
State collection of nondischargeable past due unemployment taxes did not violate discharge injunction.
Procedural posture

Plaintiff debtor alleged that defendant, State of New Hampshire Department of Employment Security (agency), violated the discharge injunction pursuant to 11 U.S.C.S. § 524(a) and sought damages of $ 50,000. The agency filed a motion to dismiss pursuant to Fed. R. Civ. P. 12(b)(6), made applicable to bankruptcy pursuant to Fed. R. Bankr. P. 7012(b)(6).

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Consumer opinion summary, case decided on January 16, 2009 , LexisNexis #0309-046