Real property taxes assessed and levied pre-petition have first priority over all other claimants. Post-petition real estate tax assessments, levies, and liens are stayed under § 362(a), so the counties cannot sell tax certificates for those years.

Debtor made no representations regarding his ability or intent to pay when he incurred a debt to seller of floor coverings, so the creditor could not have relied on such a representation in extending credit & the debt is dischargeable under 523(a)(2)(A)

Court denies cross-motions for summary judgment by debtor's bank and debtor's landlord, finding alleged misrepresentations prior to leasing involved factual issues and the claim was not precluded by landlord's prior judgment against debtor.

The adversary proceeding was filed to determine the debtors' tax liability. Their taxable income results from their farming operation, corporate interests, investments, and commodities futures transactions, so the court separately analyzed each issue

Debtor's fifth Chapter 12 plan lacked feasibility and was denied confirmation. Projected farm income exceeded actual historical figures, and debtor completely excluded one debt from the plan. The plan also did not comply with Local Rule 3015-1A.

Trustee sought to recover real estate transferred to ex-mother-in-law for allegedly fraudulent purpose. However, trustee was unable to prove necessary elements of Nebraska Uniform Fraudulent Transfer Act

Landlord filed motion for turnover of property removed by debtor from the premises after the trustee abandoned. The parties disputed whether the items were fixtures or personal property. After trial, the property was held to be debtor's personal property

Trustee's motion to avoid lien on vehicle granted. Lien was noted on title more than 20 days after the security interest was granted, so it was a preference. Co-owner's ratification or consent to encumbrance is still a transfer under Bankruptcy Code

Although the complaint lacked facts to support its allegations of fraudulent transfers, it was not dismissed because the defendants' obstinance in responding to discovery would render moot any attempt to amend the complaint with more detail.