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Lauro v. Shearer (In re Lauro)

Ruling
Bankruptcy court erred in failing to conduct excusable conduct inquiry into debtor's failure to file certificate of compliance with credit counseling requirement.
Procedural posture

Appellant joint chapter 7 debtors appealed from two orders entered by a bankruptcy court, which denied their motion to reopen their bankruptcy case and their subsequent motion for reconsideration. The debtors filed the motions after the bankruptcy court, pursuant to 11 U.S.C. § 727(a)(11), closed their bankruptcy case due to their failure to timely comply with Interim Fed. R. Bankr. P. 1007(c). Appellee trustee did not respond to the appeal.

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Consumer opinion summary, case decided on November 20, 2007 , LexisNexis #1207-086

California Franchise Tax Bd. v. Joyce (In re Joyce)

Ruling
Bankruptcy court erred in holding that state tax authority could not collect taxes where debtor's return was filed after claims bar date.
Procedural posture

Appellants, the State of California Franchise Tax Board and its executive director ("FTB"), sought review of an order from the bankruptcy court denying FTB's motion for summary judgment and granting summary judgment in favor of appellee chapter 13 debtors in the debtors'adversary action seeking a determination that the debtors'year 2000 taxes were discharged and an injunction enjoining the FTB from attempting to collect the year 2000 taxes.

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opinion summary, case decided on March 23, 2007 , LexisNexis #0507-067