IRS amended and substantially increased its claim for unemployment taxes six years after claims bar date. IRS offered no justification or excuse for the delay, so the amended claim was disallowed as untimely filed.
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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.
Holder of junior deed of trust had a lien on debtors' residence but no equity to secure its claim, so Supreme Court's Nobelman decision did not protect its rights from being modified pursuant to section 1322(b)(2), and its lien could be avoided.
A judgment creditor has an affirmative duty to stop a garnishment and obtain a release of garnished funds belonging to the debtor. Failure to do so is a violation of the automatic stay and is subject to sanctions
Time Warner filed a lawsuit against debtor in New York and obtained an injunction. Because Time Warner had not yet filed a claim in the bankruptcy case, the bankruptcy court, for lack of cause, denied its motion for relief from stay to pursue the New York litigation.
C.O.D. funds collected by UPS that are cash or cash equivalent may be set off against debt owed to UPS. However, C.O.D. funds in the form of checks payable to the debtor may not be set off and should be turned over to the debtor as property of the estate.
Vehicle lessor repossessed car after payment default by debtor, pre-petition. It refused to return the car after the bankruptcy case was filed. The court found that lessor's exercise of control over estate property willfully violated the automatic stay
Insurance proceeds that were deposited into bank account post-petition are not subject to set off for pre-petition debt. The creditor bears the burden of proving a valid right of setoff under 11 U.S.C. section 553
Debtors converted certain collateral pre-petition and were unable to service debt for more than two years before filing bankruptcy. Court held that these actions, in and of themselves, do not amount to bad faith or other "cause" for granting stay relief
Debtor assumed a mortgage when it bought real estate. Lender argued it was not a creditor because it had no privity with the debtor. Court found that under section 101(10) it is a creditor with a claim against the debtor. Opinion also discusses bad faith
Secured creditor did not receive notice of stipulation providing that certain property, including this creditor's secured real estate, was property of the estate, so to rectify the due process violation, creditor was given an opportunity to be heard