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Opinions

United States Courts 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.

A Chapter 12 plan confirmation was reversed because debtor's proposal to split a mortgage into two separate liens violates the lien retention requirement of § 1225(a)(5)(B) and impermissibly modifies the creditor's rights contrary to § 1222(b)(2)

On a motion to clarify judgment, the court reiterated its holding that under the Restatement (Second) of Trusts § 202(j), the "lowest intermediate balance" rule is the appropriate measure of the creditor's interest in commingled funds held in trust.

Wife used medical insurance check – which husband had assigned to hospital – for living expenses. The hospital debt was not excepted from discharge because husband was unaware of wife's use of check & hospital had no claim to funds in wife's possession.

In determining lien priorities, the court ruled inter alia that a UCC filing on collateral located "on the Robert Brown farm, Scottsbluff, Nebraska," without more, was seriously misleading and insufficient to perfect the lender's security interest

On appeal, the bankruptcy court's plan confirmation order was affirmed and the district court held that bankruptcy courts should decide on a case-by-case basis whether debtors may designate how Chapter 13 plan payments to the IRS should be allocated.

Personal property is subject to an IRS lien, although it may not be seized to satisfy the lien. Also, the Bankruptcy Code is clear that taxes assessed or subject to an offer in compromise within a certain period pre-petition are unsecured & non-priority

On appeal, the district court affirmed the bankruptcy court's decision overruling the debtors' objections to the bank's proofs of claim and holding that the promissory notes at issue were valid and there was no evidence of fraud on the part of the bank

The court ruled that a proof of claim filed three days after the bar date was nevertheless timely filed because of the mailbox rule (Rule 9006(f)). The claimant's other arguments regarding excusable neglect and informal proofs of claim were overruled

The transfer of property subject to an IRS estate tax lien divested the property of the lien. The IRS lien on remaining property was junior to prior perfected security interests. A Chapter 12 plan may modify the IRS's rights, including timing of payments

The transfer of property subject to an IRS estate tax lien divested the property of the lien. The IRS lien on remaining property was junior to prior perfected security interests. A Chapter 12 plan may modify the IRS's rights, including timing of payments

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