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§ 1322(a)(2)

In re Trupp

Ruling
Objection to confirmation of debtor's plan sustained on behalf of former spouse but overruled with regard to state support agency.
Procedural posture

A bankruptcy debtor's chapter 13 plan not provide for full payment of pre- petition child support arrearages owed to both the debtor's former spouse and to a state agency. The state objected to confirmation of the debtor's plan on the ground that 11 U.S.C.S. § 1322(a)(2) required the debtor to pay both the obligation owed to the agency and the obligation owed to the spouse in full.

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Consumer opinion summary, case decided on December 08, 2009 , LexisNexis #0110-064

In re Fitzgerald

Ruling
IRS Trust Fund Recovery penalty was personal to the debtors and had to be provided for in plan.
Procedural posture

Chapter 13 debtors objected to a proof of claim filed by the IRS, and the IRS objected to the confirmation of the debtors'plan under 11 U.S.C.S. § 1322(a)(2).

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Consumer opinion summary, case decided on October 10, 2008 , LexisNexis #0209-127

In re Griffin

Ruling
Domestic support obligations being collected by state were priority claims that were required to be paid in full during term of plan.
Procedural posture

A debtor filed for relief under chapter 13 of the Bankruptcy Code, and submitted a proposed plan. The Alabama Department of Human Resources (DHR) objected to the confirmation of the proposed plan, claiming that pursuant to 11 U.S.C.S. § 507, the DHR's priority claims needed to be paid in full during the term of the plan.

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Consumer opinion summary, case decided on May 30, 2008 , LexisNexis #0708-089

In re Brown

Ruling
Attorneys' fees calculated by loadstar method awarded in reduced amount where representation was routine aside from stay litigation that conferred little benefit on the estate.
Procedural posture

An attorney for bankruptcy debtors applied for an award of fees for work performed by the attorney in defending against a motion for relief from the bankruptcy stay filed by a mortgage creditor of the debtors. The bankruptcy trustee objected to the fee application on the ground that the requested fee amount was excessive.

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Consumer opinion summary, case decided on January 22, 2008 , LexisNexis #0208-140

United States v. Martinez

Ruling
IRS granted relief from stay to setoff tax refunds against tax liabilities.
Procedural posture

Movant IRS appealed the decision that permitted it to setoff respondent debtors'federal income tax refunds against prepetition taxes, but only against priority obligations. The district court remanded the matter to provide the court an opportunity to delineate the facts considered in limiting the setoff to the IRS's priority claim.

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opinion summary, case decided on March 07, 2007 , LexisNexis #0607-101

In re Lybrand

Ruling
Objection to plan confirmation was sustained, and the IRS was permitted to set off the debtor's refund against any tax liability, whether dischargeable or nondischargeable in nature.
Procedural posture

The IRS filed a motion to lift the automatic stay to set off a tax refund. The debtors did not object to the motion to lift the automatic stay. The issue was whether the IRS could allocate a prepetition tax refund to offset the prepetition tax liability of its choice.

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opinion summary, case decided on March 17, 2006 , LexisNexis #0406-027

In re Goodell

Ruling
Trustee's motion to dismiss the debtor's chapter 13 case was granted since the debtor did not fully fund the IRS's priority claim or provide enough for unsecured creditors in the debtor's plan.
Procedural posture

Debtor filed a chapter 13 bankruptcy petition. The chapter 13 trustee moved to dismiss the case. Debtor objected to a proof of claim filed by creditor IRS.

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opinion summary, case decided on January 04, 2006 , LexisNexis #0306-032