- 11 U.S.C.
Michigan Dept of Treasury v. Hight (In re Hight)
Mar
05
2012
Ruling
Protective proof of claim filed by debtor for income tax debt owed to state was properly allowed.
Procedural posture
Michigan Department of Treasury objected to a protective proof-of-claim for an income tax debt filed on its behalf by debtor, who filed for bankruptcy in January 2009, before the return and payment for the taxes were due. A bankruptcy court overruled the objection, finding that the claim was permitted. The United States District Court for the Western District of Michigan at Grand Rapids affirmed. The Treasury appealed.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
In re Aguirre
Feb
27
2012
Ruling
Claim for payment for former spouse's interest in 401(k) account pursuant to divorce decree was not a domestic support obligation and not a priority claim.
Procedural posture
A chapter 13 trustee objected to the allowance of a purported 11 U.S.C.S. § 507(a)(1)(A) priority claim for a domestic support obligation (DSO) asserted by a chapter 7 trustee in the bankruptcy case of the debtor's former spouse.
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Court
:
- 11 U.S.C.
Fagan v. Collection Div. (In re Fagan)
Feb
14
2012
Ruling
Taxes owed to state pursuant to International Fuel Tax Agreement were excise taxes on transactions and nondischargeable.
Procedural posture
Chapter 7 debtors filed a complaint against Collection Division, State of Michigan Department of Treasury (State), alleging that the international fuel tax owed by the debtor wife to the State was not within the non-dischargeablity exception of 11 U.S.C.S. § 523(a)(1). The State filed a motion to dismiss.
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Court
:
- 11 U.S.C.
Kolve v. IRS (In re Kolve)
Sep
22
2011
Ruling
Taxes due more than three years before petition date and after confirmation in prior chapter 13 case were dischargeable.
Procedural posture
Plaintiff debtors filed an action against defendant Internal Revenue Service (IRS) to determine whether their income taxes for 2005 and 2006 were dischargeable under 11 U.S.C.S. §§ 507(a)(8) and 523(a)(1). Plaintiffs filed a motion for judgment on the pleadings, which the court treated as a motion for summary judgment.
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Court
:
- 11 U.S.C.
In re Krueger
Sep
16
2011
Ruling
Confirmation denied due to failure to treat domestic support order as priority secured claim.
Procedural posture
The former spouse of a bankruptcy debtor filed a priority claim based on the debtor's obligation to pay the spouse's mortgage and vehicle expenses under a divorce agreement. The debtor objected to the spouse's claim on the ground that the obligations were not domestic support obligations entitled to priority under 11 U.S.C.S. § 507(a)(1), the spouse objected to confirmation of the debtor's plan which did not provide priority.
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Court
:
- 11 U.S.C.
California Franchise Tax Bd. V. Kendall (In re Jones)
Sep
14
2011
Ruling
Post-chapter 13 petition tax debt was not excepted from discharge in subsequent post- confirmation, post-discharge chapter 7 case.
Procedural posture
Appellant, the California Franchise Tax Board (FTB), challenged a decision of the U.S. Bankruptcy Appellate Panel for the Ninth Circuit, which affirmed a bankruptcy court ruling in favor of appellee Chapter 7 debtor that certain tax debt was excepted from discharge.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
In re Priester
Jul
22
2011
Ruling
Amount owed to former spouse as "balancing of the equities" was not a domestic support order and was an unsecured, non-priority claim.
Procedural posture
A Chapter 13 debtor filed an objection to a claim filed by his former wife on the grounds that it was not a domestic support obligation entitled to priority status under 11 U.S.C.S. § 507(a)(1)(A) and thus, it should be treated as an unsecured, non-priority claim.
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Court
:
- 11 U.S.C.
Matson v. Alarcon
Jul
06
2011
Ruling
Severance compensation claim was entitled to administrative expense status.
Procedural posture
Appellee claimants sought priority treatment under 11 U.S.C.S. § 507(a)(4) in a debtor's bankruptcy case for claims for severance compensation. The United States Bankruptcy Court for the Eastern District of Virginia, at Richmond, overruled appellant trustee's objections to priority treatment of the claims. The trustee's appeal was certified to the court of appeals.
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Court
:
Judge or Jurisdiction information not available
In re Rosenhouse
Jun
27
2011
Ruling
Creditor entitled to administrative expense claim for balance of auto lease payments on surrendered and liquidated auto.
Procedural posture
In a Chapter 13 case, a creditor filed a motion for approval to file an administrative claim pursuant to 11 U.S.C.S. § 507(a). The claim arose from the debtors' assumption of a vehicle lease under their Chapter 13 plan, followed by a default in making lease payments and the debtors' voluntary surrender of the vehicle. The debtors did not oppose the motion.
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Court
:
- 11 U.S.C.
In re Palmas del Mar Country Club Inc.
Dec
29
2010
Ruling
Claims for return of club membership "deposits" that were not treated as security of held in trust were not entitled to priority status.
Procedural posture
This case was before the court on debtor's objection to the priority status of Proofs of Claim filed by five claimants. The claimants filed oppositions to the objection.
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Court
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