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.

Reported at 110 B.R. 440. The court ruled that the debtors were entitled to claim a homestead exemption in their mobile home because it was permanently annexed to real estate which they did not own but in which they had, in essence, a life estate.

Reported at 107 B.R. 668. Lender’s motion to sequester rents and profits was overruled because it was a continuation of pre-petition foreclosure efforts prohibited under the Agricultural Credit Act of 1987 until the lender provided an opportunity to restructure the loan. 

Reported at 157 B.R. 666. Creditor’s pre-petition security interest in rents continues post-petition. Rents are cash collateral, so the debtor must provide adequate protection before the court can authorize use of the rents to improve the property. 

Reported at 101 B.R. 134. Neither the lender, the attorneys nor the IRS had a lien on money remaining after debtors’ prior bankruptcy case was dismissed, so it belonged to the debtors. Moreover, part of the IRS claim for trust fund taxes was disallowed.

Reported at 107 B.R. 663. Under the Agricultural Credit Act of 1987,  a lender must determine that the debtors’ loan is or has become distressed before asking them to submit an application for restructuring, which must be reviewed before foreclosure.

Reported at 102 B.R. 184. The court ruled that § 502 permits the IRS to file an estimated claim, and it followed In re Barbier, 84 B.R. 190 (D. Nev. 1988), in holding that property exempt from levy under the Internal Revenue Code is also exempt from tax liens.