The court denied debtors' motion to avoid a lien on an annuity assigned to a creditor. The assignment rendered the annuity non-exempt, so the lien didn't impair an exemption. Also, the transfer occurred when the assignment was made, so § 547 didn't apply

Court addresses the necessity of filing a tax return when a person has taxable income, and the IRS's authority to prepare a return for a person who does not file one. The IRS-prepared return & computation of tax owed stand unless challenged by the debtor

Pursuant to § 348(a) and § 541(a)(5)(A), an inheritance acquired by a debtor more than 180 days after the original Chapter 11 petition date, but fewer than 180 days after the date the case was converted to Chapter 7, is not property of the bankruptcy esta

Debt declared nondischargeable under section 523(a)(15)(A). The debtor owns sufficient assets, including some ostensibly transferred to his mother, to pay the judgment to his former wife

Opinion discusses Rule 9011 and 28 U.S.C. § 1927 in denying a motion for sanctions and costs filed by a state-court receiver who argued the plaintiff should have dismissed him from the adversary proceeding once he had turned over all collateral and proceeds to the bankruptcy trustee.

In entering default judgment in favor of the debtors, the court voided certain construction liens held by the defendants and imposed monetary sanctions pursuant to § 362(k)(1) on the defendants for their willful violation of the automatic stay.

Court indicates it will grant plaintiffs' motions for default judgment if plaintiffs can properly serve defendants with complaint and summons, but the plaintiffs did not achieve proper service by mailing service to defendants' post office boxes.

Under U.C.C. and Nebraska Effective Financing Statement law, the debtor feedlot's lender held superior lien rights to corn and cattle in debtor's possession but in which plaintiff claimed an ownership interest.

Husband was ordered to pay certain marital debts in the parties' divorce. Those debts were non-dischargeable under section 523(a)(15), as he had ability to pay them & discharge would be a greater detriment to the former wife than a benefit to the debtor

Stating that involvement in litigation is simply a cost of doing business, the court denied a vendor's request to refrain from dissolving an injunction protecting it from personal injury litigation until its settlement with the debtor was approved.