Leite, In re--United States v. Mackenzie
Sep
03
2024
Ruling
District court erred in using the pro rata method for calculating the allocation of sale proceeds as it reduced the value of the unavoidable tax portion of the lien and disturbed the Bankruptcy Code's order of priorities without justification. (9th Cir.)
Issue(s)
Treatment of Certain Liens; Trustee’s Avoidance of a Lien.
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Judge or Jurisdiction information not available
- 11 U.S.C.
Gallagher, In re
Oct
25
2023
Ruling
Trustee properly authorized the sale of the debtor's residential real property and distributionof the proceeds. (Bankr. E.D.N.Y.)
Issue(s)
Treatment of Certain Liens; Order of Distribution of Property Subject to Tax Liens;
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Court
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Tillman, In re--United States v. Warfield
Nov
18
2022
Ruling
Bankruptcy trustee could not avoid a lien attached to exempt property which was no longerpart of the estate. (9th Cir.)
Issue(s)
Treatment of Certain Liens; Trustee’s Avoidance of a Lien.
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Judge or Jurisdiction information not available
Turnage, In re
Aug
26
2022
Ruling
Debtor could not be deprived of a homestead exemption to pay administrative expenses evenwhen a bankruptcy court found that a trustee had to incur over $500,000 in attorney's fees dueto the debtor's fraud. (Bankr. W.D.N.C.)
Issue(s)
Treatment of Certain Liens; Order of Distribution of Property Subject to Tax Liens.
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Court
:
- 11 U.S.C.
Stubbs & Perdue P.A. v. Angell (In re Anderson)
Jan
29
2016
Ruling
IRS tax claim could not be subordinated to claim for debtor's bankruptcy attorneys' fees.
Issue(s)
Did secured tax claim take priority over debtor's attorneys' claim for fees?
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Judge or Jurisdiction information not available
In re Parsons
Dec
12
2014
Ruling
Trustee could not sell debtor's homestead to recover administrative expenses.
Issue(s)
May the trustee collect administrative expenses by forcing the sale of a debtor's homestead, encumbered by IRS liens but claimed as exempt, even if there is no equity in the property?
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Court
:
- 11 U.S.C.
In re Anderson
Feb
14
2014
Ruling
Bankruptcy Technical Corrections Act of 2010 version of §724(b)(2) applied to case filed under chapter 11 in 2010 and converted to chapter 7 in 2011.
Issue(s)
Did chapter 11 expenses approved under BAPCPA have priority over IRS secured lien in case converted to chapter 7 after passage of the Bankruptcy Technical Corrections Act of 2010?
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Court
:
- 11 U.S.C.
Robin Singh Educ. Servs. v. McCarthy (In re McCarthy)
Mar
22
2013
Ruling
Denial of discharge affirmed as alleged attention deficit hyperactivity disorder did not impact debtor's ability to make omissions or misstatements to shield assets.
Procedural posture
Creditor brought an adversary proceeding against debtor seeking a denial of the debtor's discharge under 11 U.S.C.S. § 727(a)(4) based on the debtor's false statements in omitting assets from his schedules. The debtor appealed the judgment of the U.S. Bankruptcy Court for the District of Massachusetts which denied the debtor's discharge.
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Judge or Jurisdiction information not available
In re Reeves
Mar
08
2011
Ruling
Debtors' claimed exemption did not preclude trustee's sale of property.
Procedural posture
Debtors filed a petition under Chapter 7 of the Bankruptcy Code and a trustee was appointed to administer the debtors' bankruptcy estate. The trustee filed a motion for authority to conduct a sale of real property the debtors owned, free and clear of liens, and to approve a carve out for administrative costs and unsecured claims. The debtors filed an objection to the trustee's motion.
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Court
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Fearing v. Serror (In re Fearing)
Oct
21
2008
Ruling
Debtor's exempt personal injury settlement proceeds could be distributed to satisfy debt secured by tax lien.
Procedural posture
Appellant debtors challenged an order from a bankruptcy court that granted summary judgment in favor of appellee trustee in the trustee's action for declaratory relief. The trustee sought a determination that the debtors were not entitled to the proceeds from a personal injury settlement. The debtors filed a motion to alter and amend that judgment.
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Court
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