Opinion discusses Rule 9011 and 28 U.S.C. § 1927 in denying a motion for sanctions and costs filed by a state-court receiver who argued the plaintiff should have dismissed him from the adversary proceeding once he had turned over all collateral and proceeds to the bankruptcy trustee.
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Published at 308 B.R. 37. The debtor is not a "responsible person" under 26 U.S.C. section 6672 for the collection of trust fund taxes for a family business that he is no longer involved in.
Factors to consider in deciding how much of an IRA should be exempted for the support of debtors and their dependents include age, current and anticipated living expenses and income, ability to work, job skills, other assets, and financial obligations
Reported at 295 B.R. 593. The appellate court corrected an error in the opinion's factual recitation by deleting the last sentence of the second full paragraph on page 5 of the original opinion
While exemptions are generally determined as of the petition date, a debtor may be entitled to a tool-of-the-trade exemption despite not being employed on the petition date if he has only "temporarily ceased" his work and intends to return to it
The court denied summary judgment on the debtor-plaintiff's fraudulent transfer complaint because fact questions existed as to the elements of the statute, including whether the property transferred to the defendants was property of the debtor.
The Nebraska homestead exemption statutes do not appear to have extraterritorial effect, so debtor was not permitted to claim a homestead exemption in a Kansas residence
Although the debtor's current financial situation is bleak, her student loan obligations should not be discharged because her financial condition is likely to improve in the future as dependent expenses are reduced and her income increases.
Trustee's motion to avoid lien on vehicle granted. Lien was noted on title more than 20 days after the security interest was granted, so it was a preference. Co-owner's ratification or consent to encumbrance is still a transfer under Bankruptcy Code