The IRS's right to set off its claim with the debtors' tax refund survives plan confirmation; otherwise, the debtors may receive a windfall. IRS can obtain relief from the stay to accomplish the set-off because the debtors offer no adequate protection
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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.
After business was liquidated & proceeds distributed to secured creditors, DIP's insurance carrier sought to surcharge secured creditors for unpaid post-petition premiums. Court allowed surcharge under section 506(c) because it benefitted sec. creditors
Debt was non-dischargeable under section 523(a)(2)(B) because debtor submitted a credit application containing a materially false statement, which he knew was false & which he intended the creditor to rely upon in extending credit & delaying collections
Automatic stays and confirmed plans do not affect redemption periods under state law. Here, the automatic stay did not extend the redemption period, nor could the debtor use extended installment payments under his plan to redeem the property
A statutory feed lien is different from a U.C.C. Article 9 lien. The lien does not continue indefinitely, and is perfected only as to feed delivered under a particular contract. The supplier should file a new notice of lien for subsequent deliveries
Court addresses the necessity of filing a tax return when a person has taxable income, and the IRS's authority to prepare a return for a person who does not file one. The IRS-prepared return & computation of tax owed stand unless challenged by the debtor
Issue exists as to whether debtor signed a document from which the IRS calculated his taxes. The dischargeability of debtor's tax liability under 11 U.S.C. section 523(a)(1)(B)(i) depends upon whether the document constitutes a "substitute return."
Court granted administrative expense claims of debtors' former attorneys. Debtors' son moved to quash attorneys' writ of execution. Court ruled that he had no standing to intervene in the matter or to move to disqualify the judge from the case
Debtor sometimes paid late on its equipment lease. Pre-petition, the lessor declared the debtor in default and demanded return of the equipment. The court found that the pre-petition termination was effective & the property was not property of the estate
Court denied U.S. Trustee's section 707(b) motion to dismiss for substantial abuse because the debtors were capable of paying only 38 percent of their unsecured debt in a Chap. 13 case, which the court said falls short of "substantial abuse"