Motion to amend claim denied. If creditor has tax sale certificate or taxes not addressed or paid through the plan, it is a secured claim paid outside of plan. Lien for tax claim survives, and if not paid, creditor can seek relief from stay to foreclose.

These Chapter 7 debtors should convert to a Chapter 13 case because their non-dischargeable student loan debt does not meet the high bar of constituting a "special circumstance" under § 707(b)(2)(B)(i) to rebut the means test's presumption of abuse.

A lien arising from a judgment against both debtors was avoided because it impaired their homestead exemption. Nebraska statutes permit a homestead to be selected from the wife's property interest, so the debtors could jointly assert the exemption.

Reported at 383 B.R. 735. Phone calls – at least 22 – from the mortgage loan servicer to the debtors, after being advised of the bankruptcy and of debtors' surrender of the property, were a willful violation of the automatic stay and warranted sanctions.

The value of a homestead exemption should be subtracted from the debtor's equity in the real property, so when the exemption exceeds his equity, a judicial lien against the property would impair the exemption and may be fully avoided under § 522(f).

In the trustee's action to collect a debt, where the defendant alleges breach of contract and requests a jury trial, the bankruptcy court lacks jurisdiction to enter judgment because it is not a core proceeding. The case should go to district court.

The evidence did not support the position of the Nebraska Department of Health & Human Services that its claim against the debtor wife for the cost of her husband's medications after his treatment at a state facility was a domestic support obligation.

The court denied the debtor's motion to avoid a judgment lien that he alleged impaired his homestead exemption because the debtor did not provide any evidence to the court that he was entitled to claim a homestead exemption.

The creditor's judgment lien can be avoided in full under § 522(f) because it impairs the debtors' homestead exemption, unless the creditor were to file an adversary proceeding against another lienholder and avoid that lien as a fraudulent transfer.

Cash advances obtained by the debtor on his credit card within 70 days before entry of the order for relief were presumed to be incurred in contemplation of bankruptcy and non-dischargeable under § 523(a)(2)(C). Debtor did not rebut that presumption.