Reported at 101 B.R. 128. Debtor, as company owner, president, & chief operating officer, was "responsible party" for non-payment of payroll taxes, and, because funds that could have been used for taxes went to pay other debts, his conduct was willful.

Debtors borrowed money pre-petition in exchange for mortgage on unencumbered home equity. They used the $ to buy an exempt asset. Trustee objected to 3-year plan. Court said pre-petition planning is OK, but plan created a good-faith issue re. unsec. creds

The court granted stay relief to a lender with a security interest in the debtors' grain, livestock, equipment, and real estate. The debtors had no equity in the collateral and presented no evidence that it was necessary to an effective reorganization

Debtor had no intent to repay credit card charges as he incurred them, but credit union reasonably relied on debtor's implied false representation of intent to repay, so debt is not dischargeable

When the parties divorced, debtor's assumption of responsibility for and hold-harmless agreement concerning a joint promissory note was simply part of the property division. It was not a debt for alimony, maintenance, or support and was discharged

The union contributions and employment taxes withheld by the debtor but not paid out did not become property of the employees or the IRS while in the debtor's possession in a commingled fund. Rather, the money was subject to the lender's blanket lien.

Debt based on dishonored check was not excepted from discharge because there was no evidence of fraudulent intent. The bank decided to stop advancing funds on line of credit, but didn't notify debtor, so he was unaware that the bank would return checks

Obligation to former spouse arising from his payment of debt assigned to debtor in divorce decree is non-dischargeable under section 523(a)(15) (A) & (B) because (1) debtor should be able to pay it in near future & (2) harm to him outweighs benefit to her.

11 U.S.C. s. 521(2)(A) requires a Ch. 7 debtor to file a statement of intent for collateral securing consumer debts. The debtor can't simply continue to make payments under the terms of the note; he must redeem, reaffirm, surrender or exempt the property

An unmarried debtor could not claim a homestead exemption as head of household on the basis of her disabled adult brother's occasional residence with her. A temporary living arrangement does not create the basis for a homestead exemption.