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IRS v. Ficken (In re Ficken)

Ruling
Income tax liability for sales of cattle in debtor's farming operation properly held to be unsecured nonpriority claim.
Procedural posture

Debtor brought an adversary proceeding against appellant Internal Revenue Service (IRS) seeking a determination that the debtors' income tax liability from sales of cattle in their farming operation constituted an unsecured, nonpriority claim under 11 U.S.C.S. § 1222(a)(2)(A). The IRS appealed the order of the Bankruptcy Court for the District of Colorado which granted summary judgment to the debtors.

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Court :
Judge or Jurisdiction information not available
Commercial opinion summary, case decided on May 07, 2010 , LexisNexis #0710-027

Wodark v. Wodark (In re Wodark)

Ruling
Debt owed to former spouse pursuant to separation agreement was nondischargeable.
Procedural posture

Plaintiff husband filed an adversary proceeding against defendant debtor, his former spouse, seeking a determination that the debtor owed him a debt that was excepted from discharge under 11 U.S.C.S. § 523(a)(15). The United States Bankruptcy Court for the District of Colorado found that a marital debt the debtor assumed in a separation agreement was excepted from her discharge. The debtor appealed.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on March 22, 2010 , LexisNexis #0610-015

In re Vollen

Ruling
Confirmation denied due to improper marital deductions for non-debtor spouse and need for longer, above median debtor commitment period once corrected.
Procedural posture

The chapter 13 trustee filed objections to the confirmation of the debtor's proposed chapter 13 plan. The debtor claimed marital adjustment deductions for her non-filing spouse on Official Bankr. Form 22C, Lines 13 and 19, and the trustee objected to her statement of current monthly income and her calculation of commitment period and disposable income.

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Consumer opinion summary, case decided on March 19, 2010 , LexisNexis #0610-104

In re Penaran

Ruling
Plan confirmed over objection of state family services agency.
Procedural posture

The debtor filed an objection to the claim of the creditor, Illinois Department of Healthcare and Family Services (IHFS), for a domestic support obligation arrearage of nearly $ 49,000. The creditor moved to dismiss the debtor's case, and the debtor asserted that the creditor had violated the automatic stay by instituting a postpetition garnishment and the suspension of the debtor's driver's license.

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Consumer opinion summary, case decided on February 03, 2010 , LexisNexis #0410-096

Morris v. PHH Mortg. Servs. (In re Phillips)

Ruling
Trustee utilized strong-arm powers to avoid lien in debtor's manufactured home.
Procedural posture

Plaintiff chapter 7 trustee brought an adversary proceeding seeking to avoid the lien of defendant creditor in a manufactured home occupied by defendant debtors as their homestead. The parties submitted the matter for determination on stipulations contained in the pretrial order, stipulated exhibits, oral argument and post-argument briefs.

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Consumer opinion summary, case decided on December 21, 2009 , LexisNexis #0210-015

In re Dipman

Ruling
Confirmation of chapter 13 plan denied and case dismissed due to bad faith as evidenced by postpetition business conduct.
Procedural posture

The debtors presented their amended chapter 13 plan for confirmation. The trustee and several creditors object to confirmation, primarily questioning the debtors' good faith in proposing the plan under 11 U.S.C.S. § 1325(a)(3).

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Consumer opinion summary, case decided on October 29, 2009 , LexisNexis #1209-061

In re Cook

Ruling
Debtor's vehicle valued as of date of confirmation hearing rather than petition date.
Procedural posture

Creditor, the holder of a security interest in the debtor's motor vehicle, objected to confirmation of the debtor's chapter 13 plan, arguing that the plan failed to comply with the requirements of 11 U.S.C.S. § 1325(a)(5)(B)(ii) because it undervalued the creditor's claim.

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Consumer opinion summary, case decided on September 10, 2009 , LexisNexis #1009-043

In re Wenzel

Ruling
Debtor could not take ownership expense deduction for vehicle owned free and clear.
Procedural posture

Debtor's filed a petition under chapter 13, and a trustee was appointed to administer the debtors' bankruptcy estate. The trustee filed an objection to confirmation of the debtors' plan for paying their creditors, claiming that the plan could not be confirmed under 11 U.S.C.S. § 1325(b)(1)(B) because it did not require the debtors to provide all of their projected disposable income to pay unsecured creditors.

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Consumer opinion summary, case decided on September 01, 2009 , LexisNexis #1009-032

Wilson v. United States (In re Wilson)

Ruling
Penalties for frivolous tax returns filed within three years prior to petition date were nondischargeable.
Procedural posture

Appellant , acting through the Internal Revenue Service (IRS), appealed from the bankruptcy court for the District of Colorado, which entered a summary judgment order holding that tax penalties assessed against appellee debtor for filing frivolous returns under 26 U.S.C.S. § 6702 were dischargeable under 11 U.S.C.S. § 523(a)(7)(B). The frivolous filing penalties pertained to tax years 1997, 1998, and 1999.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on June 12, 2009 , LexisNexis #0709-085

In re Greeson

Ruling
Limited use of cash collateral allowed subject to conditions due to speculative nature of debtor's business going forward.
Procedural posture

The debtors filed for relief under chapter 13. The debtors filed a motion and a supplemental motion to use cash collateral.

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Consumer opinion summary, case decided on June 02, 2009 , LexisNexis #0809-060