An adversary proceeding as to the ownership of certain tax refunds should be removed to the district court hearing FIRREA claims against the bank receiver, because both cases involve some of the same issues and are governed by non-bankruptcy law.

The court sustained debtor's objection to credit card companies' claims on the basis of the debtor's testimony that he has never had an account with one of the companies and has not used the other account in years and has received no billing statements.

The first lienholder on debtors' residence, holding an unimpaired claim, was allowed to file an amended proof of claim late because the plan provided for unimpaired claims to be paid in full, so the creditor may add fees, advances, etc., if supported.

The debtors sold their business pre-petition. The proceeds remaining in their possession on the petition date were property of the bankruptcy estate and should have been turned over to the Chapter 7 trustee. Failure to do so constituted conversion.

A Chapter 7 trustee's report of no distribution is not irrevocable and may be withdrawn during the 40-day period after the § 341 meeting before the abandonment is deemed to occur. On this basis, the court overruled a challenge to a motion to sell assets.

The court denied summary judgment on whether the interest rate charged on an open account was usurious. Evidence, such as the monthly billing statements sent to debtors, was needed before the amount of interest actually charged could be determined.

Debtor, who was in the process of divorcing when she purchased a car, was the sole owner of the vehicle. Her joint debtor ex-husband cannot claim an exemption in the car. The trustee was entitled to claim the value remaining after the allowed exemptions.

Because the Nebraska legislature has opted out of the federal exemption scheme, a debtor may claim exemptions only in property listed in § 522(b)(3). Retirement funds may be exempted under state law per § 522(b)(3(A) as well as under § 522(b)(3)(C).

The bankruptcy court lacks subject matter jurisdiction over an interpleader complaint to reform a deed, ascertain the validity of a trust deed sale of the property of Chapter 7 debtors, and determine the rights of various creditors to the proceeds.

Claims asserting equitable subordination, promissory estoppel, and the imposition of a constructive trust all contain elements (intent, reasonable reliance, fraud) giving rise to factual issues that cannot be determined on summary judgment.