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§ 724(b)

Gallagher, In re

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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Consumer opinion summary, case decided on October 25, 2023 , LexisNexis #1223-091

Turnage, In re

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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Consumer opinion summary, case decided on August 26, 2022 , LexisNexis #1022-091

Stubbs & Perdue P.A. v. Angell (In re Anderson)

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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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on January 29, 2016 , LexisNexis #0216-092

In re Parsons

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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Consumer opinion summary, case decided on December 12, 2014 , LexisNexis #0115-023

In re Anderson

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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Consumer opinion summary, case decided on February 14, 2014 , LexisNexis #0314-062

In re Reeves

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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Consumer opinion summary, case decided on March 08, 2011 , LexisNexis #0411-062

Fearing v. Serror (In re Fearing)

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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Consumer opinion summary, case decided on October 21, 2008 , LexisNexis #1108-137