Published at 321 B.R. 259. The court considered IRS procedures and ordered it to either process an offer in compromise from a taxpayer in bankruptcy or consider, in good faith, accepting less than the full amount of its claim through the Chapter 13 plan.
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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.
Published at 318 B.R. 166. Individual retirement accounts are generally exempt under Nebraska law. The Rousey decision by the 8th Circuit interpreted the Bankruptcy Code's exemption statute, which is different than the Nebraska exemption statute regarding IRAs.
Summary judgment granted to debtor on his 11 U.S.C. section 549 cause of action; purchaser did not give "present fair equivalent value" for the property by paying only the delinquent prepetition assessments & foreclosure costs, so the transfer was avoided
Objection to confirmation based on lack of good faith overruled; filing 4 bankruptcy petitions in 6 years is not bad faith under the circumstances. Moreover, debtors are paying all disposable income to plan for 5 years, so plan was proposed in good faith
U.S. Trustee's section 707(b) motion to dismiss for substantial abuse was denied because debtors' housing expense wasn't excessive under the particular circumstances of this case, and because debtor's 401(k) contributions are necessary for future support
Summary judgment denied in section 727 action because factual issues exist, particularly on the issue of debtor's fraudulent intent. Intent is difficult to prove on documentary evidence. Discusses Code sections 727(a)(2), 727(a)(3), 727(a)(4) & 727(a)(5)
Obligation to former spouse arising from his payment of debt assigned to debtor in divorce decree is non-dischargeable under section 523(a)(15) (A) & (B) because (1) debtor should be able to pay it in near future & (2) harm to him outweighs benefit to her.
The right to object to discharge under 11 U.S.C. section 523 is not assignable. Standing under section 523 appears to be limited to the creditors who have suffered harm because of the debtor's actions, and not simply any willing buyer
The court granted summary judgment under § 523(a)(2)(A) to the creditor for actions of company's president, director, and shareholder regarding fraudulent misrepresentations concerning grain purchases, based on state court summary judgment.
Debt based on dishonored check was not excepted from discharge because there was no evidence of fraudulent intent. The bank decided to stop advancing funds on line of credit, but didn't notify debtor, so he was unaware that the bank would return checks