§ 523(a)(14A)

Brown v. Link (In re Link)

Ruling: 
Loan debt incurred by debtor in order to pay off sales tax liability on restaurant as prerequisite to purchase was nondischargeable.
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Consumer case opionion summary, case decided on September 25,2015, LexisNexis #1015-087

American Express Centurion Bank v. Nguyen (In re Nguyen)

Plaintiff creditor which issued a credit card to defendant bankruptcy debtor brought an adversary proceeding against the debtor alleging that the debt to the creditor was nondischargeable because the debtor incurred charges without the intention of paying them, including charges for real estate taxes. The debtor did not respond to the complaint, and the creditor moved for default judgment.
Ruling: 
Credit card charged, including large charge for real estate tax debt were not made with intent not to pay and were dischargeable.
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Consumer case opionion summary, case decided on January 06,2010, LexisNexis #0210-088
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