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Smythe v. United States (In re Smythe)

Mar
12
2012
Ruling
Taxes for which no return was filed until after the IRS assessed deficiencies were nondischargeable.
Procedural posture

Plaintiff debtors and defendant IRS filed cross motions for summary judgment in the debtors' complaint, which sought to have federal income tax liabilities for three tax years discharged. The IRS claimed that the liabilities were not dischargeable pursuant to 11 U.S.C.S. § 523(a)(1)(B)(i).

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Consumer opinion summary, case decided on March 12, 2012 , LexisNexis #0412-015
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In re Smith

Dec
03
2010
Ruling
Late-filed proof of claim disallowed as previously deemed allowed due to failure of debtor to object.
Procedural posture

In a chapter 13 case, an unsecured creditor filed a motion to allow its late- filed claim. The debtor filed a motion to add the creditor's pre-petition debt to her plan.

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Consumer opinion summary, case decided on December 03, 2010 , LexisNexis #0111-049
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In re Symons Frozen Foods Inc.

Mar
05
2010
Ruling
Creditors held valid Perishable Agricultural Commodities Act trust claims only if payment was due within 30 days of receipt and acceptance of products.
Procedural posture

The debtor was a dealer in frozen foods. In two contracts it purchased products from two creditors, a seller of corn, and a seller of peas, beans, and carrots. Each of the sellers submitted their claims as federal trust claims pursuant to the Perishable Agricultural Commodities Act (PACA), 7 U.S.C.S. §§ 499a-499s. The debtor and another party objected to the motion, asserting PACA did not apply as a matter of law.

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Commercial opinion summary, case decided on March 05, 2010 , LexisNexis #0510-080
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In re Pierce County Housing Auth.

Aug
21
2009
Ruling
Public housing authority that was technically insolvent was an eligible chapter 9 debtor.
Procedural posture

Debtor, a public housing authority, filed a petition under chapter 9 and a disclosure statement, and proposed a plan for adjustment of its debts. A group of claimants, a bank, and an unsecured creditors' committee (UCC) filed objections to the debtor's eligibility and its plan. The debtor resolved the objections filed by the bank and the UCC, and the court held a hearing on objections filed by the claimants.

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Commercial opinion summary, case decided on August 21, 2009 , LexisNexis #1009-001
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In re Smith

Nov
14
2008
Ruling
Deductions for expenses relating to property intended for surrender were not grounds for denial of confirmation.
Procedural posture

The matter came before the court on objections to confirmation of debtors'chapter 13 plan by the chapter 13 trustee (Trustee), the U.S. Trustee (UST) and a creditor.

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Consumer opinion summary, case decided on November 14, 2008 , LexisNexis #0109-091
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In re Talley

Jun
05
2008
Ruling
Chapter 7 case ordered converted to chapter 13 where debtor's mortgage payments were two- thirds of budgeted expenses.
Procedural posture

A U.S. Trustee filed a motion to dismiss a debtor's voluntary chapter 7 petition under 11 U.S.C.S. § 707(b) for abuse after recalculating the debtor's monthly gross income and substituting the IRS Service Housing and Utilities Standard for the debtor's claimed mortgage expense.

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Consumer opinion summary, case decided on June 05, 2008 , LexisNexis #0708-084
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In re Equa-Chlor LLC

Apr
29
2008
Ruling
Amended settlement agreement approved as in best interests of debtor and creditors.
Procedural posture

Debtor, a Washington limited liability company, filed a voluntary petition under chapter 11 of the Bankruptcy Code and a motion under Fed. R. Bankr. P. 9019(a) and Bankr. W.D. Wash. R. 9019-1 for entry of an order approving a proposed settlement and compromise. A Committee of Unsecured Creditors filed objections to the settlement agreement.

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Commercial opinion summary, case decided on April 29, 2008 , LexisNexis #0608-133
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In re Lee

Aug
10
2006
Ruling
Debtor entitled to injunction to prevent recovery of debt in excess of amount provided for in Korean insolvency proceeding without filing adversary proceeding.
Procedural posture

Petitioner, a court-appointed manager, moved for a permanent injunction on behalf of debtor and a motion to close a chapter 15 case filed by debtor in foreign bankruptcy. The motion for permanent injunction was opposed by a corporation. In the foreign bankruptcy case, the corporation had filed a claim for 2.1 billion Korean Won as a secured party.

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opinion summary, case decided on August 10, 2006 , LexisNexis #1106-016
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