§ 523(a)

Mills v. United States IRS (In re Mills)

Plaintiff debtor initiated an adversary proceeding seeking a determination that the debtor's federal income tax obligations were dischargeable in the debtor's chapter 7 bankruptcy. Defendant United States, acting through the Internal Revenue Service (IRS), asserted that debtor willfully attempted to evade the taxes for those years, making them nondischargeable pursuant to 11 U.S.C. § 523(a)(1)(C). The IRS moved for summary judgment on the discharge issue.
Ruling: 
Evidence was not sufficient to obtain summary judgment on the issue of debtor's willfulness to avoid tax liability.
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Followell v. United States (In re Gurley)

The debtor underwent a bankruptcy in a Chapter 11 proceeding. After the debtor's death, plaintiff personal representative reopened the debtor's case and sued defendant, the U.S. government, by its agency, the Internal Revenue Service (IRS), to determine liability for interest and penalties on taxes from before the bankruptcy filing. The parties filed cross-motions for summary judgment.
Ruling: 
Confirmation of debtor's plan did not discharge debtor's tax liability since it is a debt excepted from discharge.
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Klayman v. United States (In re Klayman)

Plaintiff debtor filed suit against defendant United States for a declaratory judgment pursuant to 28 U.S.C. § 2201(a) that certain tax liability was dischargeable. The debtor proposed to deal with that claim in the instant Chapter 11 case. The government opposed the complaint and moved for summary judgment.
Ruling: 
Old tax liability was deemed nondischargeable since the government established debtor had willfully attempted to evade tax payments.
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In re Hettler

Plaintiff creditor brought an adversary proceeding against defendant bankruptcy debtors, alleging that the creditor's state court judgment against the debtors established willful and malicious injury to the creditor and thus the judgment debt was not dischargeable under 11 U.S.C. § 523(a)(6) based on collateral estoppel. The creditor moved for summary judgment.
Ruling: 
State jury findings of actual malice sufficiently established willful and malicious injury under the Code and thus judgment was nondischargeable.
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Yun Zhong Qui v. Ci Qing Zhou (In re Ci Qing Zhou)

Plaintiff judgment creditor brought an adversary proceeding against defendant bankruptcy debtor, seeking a determination that the judgment debt against the debtor for defamation and infliction of emotional distress was not dischargeable under 11 U.S.C. § 523(a)(6) based on the debtor's false accusations that the creditor committed sexual assaults.
Ruling: 
Judgment debt against the debtor for defamation and infliction of emotional distress was dischargeable since the schizophrenic debtor had believed the creditor sexually assaulted her and thus did not act maliciously toward the creditor.
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Mosko v. Am. Educ. Serv. (In re Mosko)

Plaintiff debtors brought an adversary complaint to determine the dischargeability of their student loan debts pursuant to 11 U.S.C. § 523(a)(8). Defendant, the successor to the lender, opposed dischargeability.
Ruling: 
One debtor had student loan debt deemed dischargeable due to undue hardship while other debtor received only partial discharge.
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Cit GroupSales Fin. Inc. v. Kim (In re Kim)

Plaintiff creditor, which financed defendant debtor's purchase of a motor home based upon debtor's misrepresentations as to the purchase transaction, sought an order of nondischargeability of the purchase debt under either 11 U.S.C. §§ 523(a)(2)(A), (a)(2)(B), or (a)(6). The creditor moved for summary judgment.
Ruling: 
Debt was deemed nondischargeable where a debtor made misrepresentations to secure financing and the creditor justifiably relied on these representations.
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Kennesaw Drywall & Supply Inc. v. Davis (In re Davis)

Plaintiff creditor sued defendant debtor, alleging that its claim against the debtor was nondischargeable under 11 U.S.C. § 523(a)(4) as either defalcation by a fiduciary or as embezzlement. The creditor moved for a default judgment and a hearing was held.
Ruling: 
Creditor who employed debtor attorney as a debt collector was denied summary judgment on defalcation by a fiduciary claim except as to the amount the attorney collected for the creditor.
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Jamrose v. DAmato (In re DAmato)

Defendant debtors filed a voluntary petition for relief under chapter 7 of the Code. Plaintiff creditors filed an adversary proceeding to have the debtors'debt to the creditors, and others similarly situated, deemed nondischargeable under 11 U.S.C. § 523(a)(6) (2002). The creditors filed a motion for summary judgment under Fed. R. Bankr. P. 7056.
Ruling: 
Debt was deemed nondischargeable where the debtors had willfully and maliciously caused injury to the creditor customers by using fraudulent marketing efforts.
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Tift County Hosp. Auth. v. Nies (In re Nies)

An adversary proceeding was before the court on a motion for summary judgment filed by plaintiff creditor through which it sought a judgment that a debt owed to it by defendant debtor was a nondischargeable consolidated student loan under 11 U.S.C. § 523(a)(8). Debtor opposed the motion.
Ruling: 
Court denied hospital creditor's motion to declare loan to doctor debtor in exchange for the doctor providing four years of service as nondischargeable since the loan was not an education loan.
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