- 11 U.S.C.
Moffitt v. Massachusetts Dept of Revenue (In re Moffitt)
Sep
27
2013
Ruling
State tax debts were nondischargeable where debtor failed to file proper returns.
Issue(s)
Were state tax debts for which debtors failed to file an amended return reflecting a federal adjustment to income nondischargeable .
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- 11 U.S.C.
Moffitt v. United States (In re Moffitt)
Jun
28
2013
Ruling
Form 1040 filed five years late after IRS had determined tax was not a "return" and debt was nondischargeable.
Issue(s)
Whether the U.S. Government was entitled to summary judgment on its claim that a tax debt a Chapter 7 debtor owed was nondischargeable under 11 U.S.C.S. § 523(a)(1)(B)(i) because the debtor had not filed a tax return.
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Morris v. U.S. Dept. of Agric. Rural Hous. Serv. (In re Morris)
Jun
19
2013
Ruling
U.S. agency ordered to turn over setoff of tax refund only to extent it improved its position in preference period and after close of tax year.
Procedural posture
Plaintiff chapter 7 debtor filed a complaint against defendant, the U.S. Department of Agriculture Rural Housing Service (the agency), seeking to recover under 11 U.S.C.S. § 553(b) amounts set off by the agency. The debtor moved for summary judgment, seeking the return of the amount set off, while the United States moved for summary judgment seeking to return only $519.19 to the debtor.
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- 11 U.S.C.
Crocker v. Abad (In re Abad)
Jan
25
2013
Ruling
Discharge denied due to false statements regarding tax filing and refund at creditors' meeting.
Procedural posture
United States Trustee (UST) sought a denial of debtor's discharge under 11 U.S.C.S. § 727(a)(2)(A) and 11 U.S.C.S. § 727(a)(4)(A).
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In re Pertuset
Dec
18
2012
Ruling
Denial of confirmation and dismissal due to multiple indicia of bad faith affirmed.
Procedural posture
Chapter 12 debtors appealed from adverse orders of the United States Bankruptcy Court for the Southern District of Ohio, asserting that debtors' objection to the creditors' proofs of claim stripped the claims of their presumptive validity pursuant to 11 U.S.C.S. § 502(a); and that the creditors had standing to file claims and seek relief in the debtors' proceeding, resulting in the dismissal of debtors' case.
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Court
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Judge or Jurisdiction information not available
Riley v. United States Dept of Agric. Rural Dev. (In re Riley)
Jun
07
2012
Ruling
Turnover of intercepted tax refund granted as USDA RHS had improved its position during look back period and could not exercise right of setoff.
Procedural posture
Chapter 7 debtors filed a motion for summary judgment in their adversary proceeding against defendant United States, on behalf of its agency, the United States Department of Agriculture, Rural Housing Service (USDA RHS), seeking a turnover of a federal income tax refund intercepted by USDA RHS as an offset pursuant to 11 U.S.C.S. § 553(a) to monies owed by the debtors.
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Court
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- FRBP
Rossi v. Westenhoefer (In re Rossi)
Mar
20
2012
Ruling
Order sustaining trustee's objection to amended claim of exemption reversed to allow debtor to present evidence regarding valuation.
Procedural posture
Debtors sought review of an order from the Bankruptcy Court for the Eastern District of Kentucky, which sustained the chapter 7 trustee's objection to the debtors' amended claim of exemptions under Fed. R. Bankr. P. 1009, an order denying debtors' motion to continue to employ counsel to represent them in state court litigation against their insurer with respect to that property.
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Judge or Jurisdiction information not available
- 11 U.S.C.
In re Ingram
Dec
16
2011
Ruling
Case properly dismissed for failure to complete mandatory credit counseling.
Procedural posture
The United States Bankruptcy Court for the Northern District of Ohio dismissed a chapter 13 bankruptcy case without prejudice pursuant to 11 U.S.C.S. § 1307 because of the debtor's failure to complete mandatory prepetition credit counseling prior to filing his petition, as required by 11 U.S.C.S. § 109(h)(1). It denied the debtor's motion seeking reconsideration of that order. The debtor appealed.
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- 11 U.S.C.
Cousin Props. v. Treasure Isles HC Inc. (In re Treasure Isles HC Inc.)
Sep
29
2011
Ruling
Filing of motion to assume lease properly held to satisfy deadline.
Procedural posture
Appellant, an agent for a lessor, sought review of an order from the United States Bankruptcy Court for the Eastern District of Kentucky, which held that the deadline set forth in 11 U.S.C.S. § 365(d)(4) for assuming a nonresidential real property lease was satisfied upon appellee Chapter 11 debtor filing a motion to assume the lease.
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Judge or Jurisdiction information not available
- 11 U.S.C.
NAJA LLC v. Jacks Co. LLC (In re Dynamic Group LLC)
Jan
03
2011
Ruling
Seller of real property under asset purchase agreement held priority equitable lien superior to interest of trustee.
Procedural posture
Plaintiff, the seller of real property under a complicated asset purchase agreement to debtor entities, brought an adversary complaint for declaratory and other relief to the end that certain of the defendants, debtors and others, owed the seller $1,800,000 plus costs, late fees, interest, penalties and attorney's fees, and that the seller held an equitable lien entitled to priority over the other parties against the real property.
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