§ 1305

Nacci, In re

Ruling: 
Court allowed debtor to borrow money for their daughter's student loan as it would not impact their confirmed plan. (Bankr. N.D. Ohio)
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Consumer case opionion summary, case decided on July 05,2018, LexisNexis #0818-055

In re Girardeau

Ruling: 
Chapter 13 debtors could not file proofs of claim on behalf of creditors for postpetition medical debts.
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Consumer case opionion summary, case decided on November 16,2015, LexisNexis #1215-096

In re DeVries

Ruling: 
Debtor could not file a proof of claim on behalf of the IRS for taxes incurred and payable after petition date.
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Consumer case opionion summary, case decided on April 28,2015, LexisNexis #0515-100

In re White

Chapter 13 debtors filed a proposed modification of their plan, a motion for an order of release of the lien of a state, and an involuntary claim on behalf of the state.
Ruling: 
Debtors could not file involuntary proof of claim on behalf of state for postpetition taxes.
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Consumer case opionion summary, case decided on November 06,2012, LexisNexis #1112-132

In re Turner

A debtor filed a voluntary chapter 13 petition. After confirmation, the debtor filed a priority claim on behalf of the State of Michigan Department of Treasury (Treasury) for his 2008 tax obligation. The Treasury objected to the claim, contending that the 2008 tax obligation was a postpetition liability pursuant to 11 U.S.C.S. § 1305 and that the claim should be disallowed as a prepetition claim.
Ruling: 
Whether a tax claim in a chapter 13 case is prepetition or postpetition is determined by due date.
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Consumer case opionion summary, case decided on December 21,2009, LexisNexis #0110-095

In re Jones

Chapter 13 debtor filed an objection to a proof of claim filed by the IRS.
Ruling: 
IRS could not be forced to add postpetition tax liability to proof of claim for prepetition liabilities.
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Consumer case opionion summary, case decided on September 04,2007, LexisNexis #0108-033

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

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