- 11 U.S.C.
In re Community Mem. Hosp.
May
21
2013
Ruling
Not-for-profit debtor's objection to priority administrative status of employment insurance agency's claim for reimbursement sustained.
Procedural posture
Chapter 11 debtor, which was a not-for-profit organization that qualified for unemployment insurance reimbursement privileges, objected to the allowance of two claims filed in the case by a state unemployment insurance agency for reimbursement of monies paid by the agency to former employees of the debtor. The debtor did not object to the amount of the claims, but objected to the priority status and administrative claim status of each.
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Court
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- 11 U.S.C.
Sharp v. FDIC (In re Vineyard Natl Bancorp)
May
03
2013
Ruling
FDIC's claim for damages for debtor's failure to comply with 12 U.S.C. §1831o allowed.
Procedural posture
Counter-plaintiff, the Federal Deposit Insurance Corporation (FDIC), filed a claim pursuant to 11 U.S.C.S. § 507(a)(9) for damages in the sum of $579 million on account of debtor's alleged failure to comply with 12 U.S.C.S. § 1831o. Counter-Defendant and Liquidating Trustee filed a motion for partial summary judgment.
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Court
:
- 11 U.S.C.
In re Johnston
Mar
29
2013
Ruling
Amounts due under settlement agreement were not domestic support obligations and not entitled to priority.
Procedural posture
This matter came before the court upon debtor's objection to a proof of claim filed by a claimant, his former wife.
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Court
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- 11 U.S.C.
In re Ludwig
Feb
25
2013
Ruling
Debt to former spouse based on property settlement agreement that waived alimony or support was not entitled to priority status.
Procedural posture
A chapter 13 debtor objected to the priority status of a claim held by his former spouse. The debtor asserted that her claim was not entitled to priority status under 11 U.S.C.S. § 507(a)(1)(A) because it stemmed from a property settlement agreement, while his former spouse alleged that it was based on a domestic support obligation that was in the nature of alimony, support, or maintenance.
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Court
:
- 11 U.S.C.
In re Larson
Feb
12
2013
Ruling
Claim for fees of debtor's attorneys in conservatorship proceeding was not a domestic support order but a general unsecured claim.
Procedural posture
A chapter 13 debtor objected to a proof of claim filed by an attorney who represented him in a proceeding to modify conservatorship of the minor children of the debtor and his ex-wife (modification proceeding). The attorney alleged that her debt was a domestic support obligation under 11 U.S.C.S. § 101(14A) and that it was a priority claim under 11 U.S.C.S. § 507(a)(1)(A) or (a)(1)(B).
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Court
:
- 11 U.S.C.
In re Molina
Jan
31
2013
Ruling
Unsecured non-federal tax claim was not entitled to priority status.
Procedural posture
A state tax agency filed a proof of claim for bankruptcy debtors' unpaid taxes as an unsecured priority claim, and the debtors objected to the claim to the extent that it was asserted as a priority claim.
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Court
:
- 11 U.S.C.
Winters v. Shulman (In re Winters)
Jan
30
2013
Ruling
IRS claim that was tolled by filing of petition with U.S. Tax Court was entitled to priority and was nondischargeable.
Procedural posture
In his motion for partial summary judgment, trustee sought, in part, the following: A declaratory judgment that any claim of the Internal Revenue Service (IRS) (defendant was the United States) for the tax year 2004 was a non-priority unsecured claim. The IRS, in part, sought summary judgment as to the following: The claim of $226,142 for tax year 2004 was a priority claim pursuant to 11 U.S.C.S. § 507(a)(8) and was non-dischargeable.
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:
- 11 U.S.C.
In re Fitch
Jan
25
2013
Ruling
"Maintenance" payments awarded to debtor's former spouse due to debtor's "financial irresponsibility" was a nondischargeable domestic support obligation entitled to priority.
Procedural posture
This matter came before the court on the chapter 13 debtor husband's objection to the claim of his ex-wife. The ex-wife filed a proof of claim for a domestic support obligation (DSO) in the amount of $55,280, contending that such claim was entitled to priority status pursuant to 11 U.S.C.S. § 507(a)(1).
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Court
:
- 11 U.S.C.
In re Diaz
Jan
16
2013
Ruling
Late proof of claim by state tax agency disallowed except for portion entitled to priority, which was nondischargeable.
Procedural posture
Claimant, a state tax agency, and the chapter 13 trustee cross-moved for summary judgment on the trustee's objection to the agency's late filing of an $18,368 proof of claim (POC) for taxes, $2,094 of which was claimed to have priority per 11 U.S.C.S. § 507(a)(8), which POC was filed only after the court confirmed debtors' chapter 13 plan. At issue was whether the late filing of the claim was properly permitted under Fed. R. Bankr. P. 9006(b)(1).
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Court
:
- 11 U.S.C.
Lastra v. United States (In re Lastra)
Dec
21
2012
Ruling
Equitable tolling applied to collection due process hearing on debtor's taxes, preventing discharge.
Procedural posture
Plaintiff debtor filed an action against defendant United States (IRS) to determine if the debtor's 2007 income taxes were discharged. The parties filed cross motions for summary judgment.
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