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In re Payne

Appellee debtor obtained a discharge in bankruptcy court from a federal income tax debt. The U.S. District Court affirmed the discharge. Appellant United States sought review.
Ruling: 
Court reversed debtor's discharge of federal tax liability since the debtor's six-years-late-filed return did not evidence effort to comply with the law.
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In re Res. Tech. Corp.

Appellant lenders challenged an order of the U.S. District Court, affirming a settlement between appellee debtor, a corporation that collected methane from landfills, and its promisee, a landfill. The debtor gave the landfill a promissory note as part of a settlement after the debtor failed to build a gas-collection system for the landfill.
Ruling: 
Lenders'effort to assume debtor's rights in an executory contract by proposing the trustee abandon the contract were rejected since rights in an executory contract could be performed or breached not abandoned and then transferred.
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