Because proper service was not made on the IRS, court did not have jurisdiction over it when ruling on debtors' motion to determine tax liability. Pre- and post-petittion interest & penalties are non-dischargeable and are debtors' personal responsibility
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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.
Post-confirmation, property is either property of the estate or property of the debtor. Either way, it is protected by the automatic stay and a pre-petition creditor cannot take actions to enforce a pre-petition lien without first obtaining stay relief
Preference action. Debtor did the billing and took in receivables for defendant's business, commingled the funds with its own, then paid the defendant. All of the elements of 11 U.S.C. section 547(b) were established, and the payments were avoidable.
Creditor with security interest in debtors' vehicle sold the vehicle in a commercially reasonable manner, for less than amount owed. The deficiency is an unsecured claim, and may include attorneys' fees & costs if underlying security documents so provide
Opinion analyzes whether the creditors who filed an involuntary bankruptcy petition against the debtor were actually creditors. Court found that at least some of the claims held by these creditors were legitimate, and the motion to dismiss was denied
Disallowance of creditor's claim for damages for breach of a lease as an administrative expense had no effect on its allowance as a general unsecured claim. The debtors may set off the security deposit against the amount of the unsecured claim
Deed of trust on marital residence signed by only one spouse before divorce decree became final severed the joint tenancy and encumbered only debtor's interest in the property. It didn't affect wife's homestead right. Creditors' secured claim was allowed
An oversecured creditor may recover post-petition -- but not pre-petition -- attorneys' fees and expenses because Nebraska law does not permit the recovery of attorneys' fees for collection efforts. Federal law doesn't supplant state law in this regard
Court denied debtor's application to employ its pre-petition accountant, who is a creditor, as the DIP accountant because section 327(a) is clear that professionals who are not disinterested are disqualified from employment on behalf of the estate
When debtors attempted to discharge their state income tax liability, state objected because no amended return was filed. Debtors' testimony about mailing the return, without more, was insufficient to overcome the presumption that it was not received