Pursuant to § 511, the rate of interest to be paid on tax claims, including tax sale certificates, is the rate as determined under applicable nonbankruptcy law. In Nebraska, that is the statutory interest rate of 14 percent.

Factual issues precluded summary judgment on a creditor's § 727(a)(2) and (a)(4) claims for the debtors' allegedly fraudulent transfer by granting a deed of trust on the eve of judgment and for deliberately undervaluing their jewelry on Schedule B.

The debtor breached his contract to pay for his mother's retirement care, but he did not commit fraud, breach a fiduciary duty to the retirement home, or make a false oath or account by failing to disclose income, so he was entitled to a discharge.

Regardless of whether Nebraska law would recognize the children of debtor's life partner as the debtor's for homestead purposes, debtor can claim a homestead exemption as head of family because her adult child lives with & depends on her for support.

The debtor's separate non-marital obligation as determined in the parties' divorce decree is non-dischargeable under § 523(a)(15) because the relevant obligation isn't the actual debt but the spousal indemnification provided for in the decree.

The plaintiff presented evidence sufficient to establish that the debtor breached his contractual obligations, although such breach does not necessarily establish non-dischargeability. Further evidence was needed on the nature of the conduct.

Creditor's claim for grain stored at the debtor's elevator should be reduced by the net amount recovered on his claim with the Nebraska Public Service Commission (i.e., the amount of his NPSC settlement less the attorney fees incurred to obtain it).

The court dismissed the preference cause of action filed by the debtor in possession as untimely. The two-year limitations period in § 546 expires on the second anniversary of the petition filing date, so this complaint was filed two days too late.

A Chapter 13 debtor had no standing to attempt to avoid a lien on her car. The bank's notation of lien release on the certificate of title was simply a mistake. The lien was not released and the bank retained a perfected security interest in the vehicle.

Reported at 368 B.R. 845. For purposes of § 1325(b)(1)(B), a debtor's projected disposable income should be calculated by utilizing the means test's Form B22C rather than the disposable income shown by the difference between Schedules I & J's totals.