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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.

Defendant subcontracted with debtor for a security system installation project. Work delays and disruptions, although caused by the project owner, were ultimately the responsibility of the defendant, so it was liable to debtor for the additional costs

The adversary proceeding was filed to determine the debtors' tax liability. Their taxable income results from their farming operation, corporate interests, investments, and commodities futures transactions, so the court separately analyzed each issue

Reported at 139 B.R. 919. GMAC’s perfected security interest lapsed when it filed a continuation statement in the wrong location. The U.C.C.’s filing requirements apply to security interests in titled and untitled vehicles in a dealer’s inventory.

Reported at 130 B.R. 312. The court held that the IRS was entitled to a priority claim for taxes for which a return was due more than three years before the petition date because debtor’s previous bankruptcies tolled the running of the limitation period.

Reported at 122 B.R. 376. Debtor transferred his business assets to his wife pre-petition. She assumed, and agreed to hold debtor harmless on, a debt on certain secured assets. The court ruled the transaction was not an attempt to defraud creditors.

Reported at 122 B.R. 730. The court found that the Nebraska legislature intended Individual Retirement Accounts (IRAs) to be categorized as a type of retirement plan that may be claimed as exempt from creditors under Neb. Rev. Stat. § 25-1563.

Reported at 117 B.R. 975. The debtor could claim an exemption in his pension plan. ERISA does not pre-empt the Nebraska statutes governing such exemptions because to do so would modify and impair provisions of the Bankruptcy Code and violate ERISA.

Reported at 124 B.R. 565. The court held that the county was entitled to include interest accruing on post-petition real estate taxes as part of its administrative expense under § 503(b)(1). The interest is an integral part of the continuing debt.

Reported at 118 B.R. 720. The debtor was a subcontractor on a construction project for the government. The court determined the amount payable to debtor after taking breach damages into account. The contract was subject to the Contract Disputes Act.

Reported at 112 B.R. 990. The court denied the motions of two creditors for leave to file claims out of time because they had notice of the need to file claims and numerous opportunities to do so, but waited until after confirmation to raise the issue.

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