Reported at 379 B.R. 899. Debtors may treat taxes from post-petition sale of farm assets as unsecured, non-priority claims under § 1222(a)(2)(A). The statute plainly refers to taxes arising post-petition, & the intent is to help farmers reorganize.
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Opinions
United States Courts Opinions (USCOURTS) collection is a collaborative effort between the U.S. Government Publishing Office (GPO) and the Administrative Office of the United States Courts (AOUSC) to provide public access to opinions from selected United States appellate, district, and bankruptcy courts.
The District of Nebraska offers a database of opinions for the years 1997 to current, listed by year and judge. For a more detailed search, enter the keyword or case number in the search box above.
The court allowed the debtor to assume an executory contract with a charge-card program used by debtor's employees because it was necessary for reorganization, and to use post-petition financing to cure the outstanding pre-petition card balance.
A financing arrangement in which the creditor got a super-priority administrative claim was approved. The court said the risk to other admin. claimants was minimized by the creditor's ability to collect receivables so the debtor could reorganize.
The court approved payment of a contingent fee for trustee's special litigation counsel. The case was complex and counsel was successful in obtaining a judgment of benefit to the estate. The objectors were the cause of the problem in the first place.
The Chapter 13 debtor's criminal conviction for theft by deception for converting funds of her employer contained the same elements as a finding of non-dischargeability under section 523(a)(4) for embezzlement, so the debt is excepted from discharge
Only a portion of the requested supplemental compensation was allowed. Local rules prohibit direct payment of fees and, as a matter of policy, debtors should not be required to pay additional attorney fees after obtaining a Chapter 13 discharge.
In the trustee's action to collect a debt, where the defendant alleges breach of contract and requests a jury trial, the bankruptcy court lacks jurisdiction to enter judgment because it is not a core proceeding. The case should go to district court.
The court denied the debtors' attempt to assert "special circumstances" for paying less than their disposable income to their unsecured creditors under the plan, as their actual expenses were less than the applicable national standard deduction.
The court granted relief from the stay to the debtor's business premises lessor. Despite debtor's duty to timely perform post-petition obligations under the unexpired lease, he paid no post-petition rent. No extension of time was available to do so.
"910 claims" are subject to the same claims allowance procedures as other Chapter 13 claims. Plan language regarding the surrender of the vehicle in full satisfaction of the debt does not relieve the debtor from objecting to a filed deficiency claim.