- 11 U.S.C.
Wilson v. United States (In re Wilson)
Jun
12
2009
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
- 11 U.S.C.
Commission for Lawyer Discipline v. Tindall (In re Tindall)
Apr
29
2009
Ruling
Judgment in favor of state for attorney misconduct was nondischargeable as penalty payable to governmental unit.
Procedural posture
Plaintiff Commission for Lawyer Discipline (CLD) filed an adversary proceeding objecting to the discharge of a state bar judgment against defendant debtor under 11 U.S.C.S. § 523(a)(7).
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Court
:
- 11 U.S.C.
McFarland v. United States (In re McFarland)
Jan
14
2009
Ruling
Treble damages owed to government based on debtor's criminal fraud were not dischargeable.
Procedural posture
Plaintiff debtor husband and wife brought an adversary proceeding against defendant United States, seeking a determination that certain of the government's claims were not within the exception to discharge under 11 U.S.C.S. § 523(a)(7). The government moved to dismiss the complaint.
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Court
:
- 11 U.S.C.
In re Granger
Oct
08
2008
Ruling
Penalty portion of debt owed to state environmental commission for violations was nondischargeable but reduced to the extent debtors made postpetition payments.
Procedural posture
Plaintiffs, debtors in separate bankruptcies, each filed an adversary proceeding against defendant creditor, the Maine Department of Environmental Protection, to determine the dischargeability of a debt. The parties filed cross-motions for summary judgment.
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Court
:
- 11 U.S.C.
Richmond v. New Hampshire Supreme Court Comm. on Profl Conduct
Sep
19
2008
Ruling
Assessment of fees against attorney in disciplinary proceeding was in nature of a fine or penalty and was nondischargeable.
Procedural posture
Appellant attorney was ordered to reimburse appellee New Hampshire Supreme Court Committee on Professional Conduct for the costs of bringing disciplinary proceedings against him. The attorney filed for chapter 7 bankruptcy. The bankruptcy court and the District Court for the District of New Hampshire found the cost assessments non-dischargeable under 11 U.S.C.S. § 523(a)(7). The attorney appealed.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
Affordable Bail Bonds Inc. v. Sandoval (In re Sandoval)
Sep
11
2008
Ruling
Bankrtuptcy court properly held that debt owed to bail bondsman when criminal jumped bail was dischargeable as there was no obligation owing to the government.
Procedural posture
Appellant bail bondsman obtained a default judgment against appellee debtor. The bondsman brought an adversary proceeding and sought a determination that the debtor's debt was nondischargeable under 11 U.S.C.S. § 523(a)(7). The bankruptcy court held that 11 U.S.C.S. § 523(a)(7) did not apply. The District Court for the Northern District of Oklahoma granted the bondsman's motion to appeal directly to the appellate court.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
Tennessee Bd. Of Profl Responsibility v. Brooks (In re Brooks)
Apr
28
2008
Ruling
Restitution payable to debtor lawyer's clients rather than government was dischargeable.
Procedural posture
The U.S. District Court for the Eastern District of Tennessee had reversed the court's grant of summary judgment to plaintiff, a state board of professional responsibility, classifying as non-dischargeable, per 11 U.S.C.S. § 523(a)(7), a state court judgment requiring defendant debtor, a lawyer, to make certain restitution. On remand, the main issue was whether the restitutionary payment was to be made to a governmental unit or to former clients.
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Court
:
- 11 U.S.C.
Two Jinn Inc. v. Lopez (In re Lopez)
Dec
24
2007
Ruling
Bail bond obligation arose from contract and was dischargeable.
Procedural posture
Plaintiff bail bond company filed an adversary proceeding against defendant chapter 7 debtors claiming that an obligation owed to the company was not dischargeable under 11 U.S.C. § 523(a)(7). The debtors filed a motion to dismiss the complaint for failure to state a claim, which the court treated as a motion for summary judgment.
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Court
:
- 11 U.S.C.
Corrales v. Sanchez (In re Sanchez)
Mar
28
2007
Ruling
Bail bond obligation was contractual in nature and dischargeable.
Procedural posture
Plaintiff, a private bail bondsman, filed an adversary proceeding against debtor for a determination that its contractual indemnity claim against debtor was non-dischargeable under 11 U.S.C. § 523(a)(7) on the theory that plaintiff, which had paid a forfeited bail bond to the State of New York, was properly subrogated to the forfeiture right of the State of New York.
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Court
:
- 11 U.S.C.
Troff v. Utah
Mar
15
2007
Ruling
Bankruptcy court could not discharge debtor's state imposed restitution obligation resulting from debtor's arson conviction.
Procedural posture
Appellant debtor pled guilty to arson for a fire that caused $800,000 of damage, and was ordered to pay $239,696 of restitution at a rate of $100 per month as a condition of his probation. The debtor filed for bankruptcy. A bankruptcy court discharged the debtor's restitution obligation. On appeal, the District Court for the District of Utah held that the restitution obligation was not dischargeable. The debtor appealed.
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