If a debtor wants to amend the listed fair market value of his scheduled exemptions, he should have a reasonable basis for and evidence of the new values

The debtors' conversion of non-exempt assets to exempt assets shortly before filing bankruptcy did not involve a fraudulent conveyance and showed no extrinsic evidence of fraud, so the objections to exemptions by creditor and trustee were overruled

Action to determine lien validity & priority. Bank lending money to individual partner did not intend loan to be for partnership and received no security interest in partnership property. Discusses Iowa UCC & partnership law

A debtor's bankruptcy did not preclude a creditor from pursuing collection attempts against non-bankruptcy debtors. This debtor's Chapter 12 plan was not feasible because it relied too heavily on labor and management input from her non-debtor son

Debtor used cash collateral to pay IRS. Creditor bank sued IRS to recover the funds. The court dismissed the case for lack of standing, ruling that it really was a § 549(a) action to avoid post-petition transfer, which can be brought only by a trustee or

A default judgment against a builder for unpaid construction liens was not preclusive as to dischargeability under § 523(a)(4). A question existed whether Nebraska construction finance statutes create a trust, or merely an agency relationship.

The court ruled that the bank didn't have a security interest in wife's half of the farm assets because she didn't execute any security instruments. The bank did hold a security interest in post-petition crops planted with pre-petition cash advances

There is insufficient equity in debtors' residential property to secure any part of the third lien on the property. Pursuant to Nobelman v. American Savings Bank and In re Sanders, the lienholder's rights may be modified by the debtors' Chapter 13 plan

Abstention under 28 U.S.C. section 1334(c) was appropriate. This is not a core proceeding, the sole issue in the lawsuit is one of interpretation of a state statute, and the case could not have been brought in federal court but for this bankruptcy case.