Joining the Tenth Circuit, the Ninth Circuit also has held that chapter 13 trustees are not paid their fees when cases are dismissed before confirmation. The identical issue was argued on February 15 before the Second Circuit.
In short order, we’ll have either unanimity or a split of circuits. A split will give rise to an issue worthy of a grant of certiorari by the Supreme Court.
Notably, the Ninth Circuit’s opinion on June 12 adopted reasoning in an amicus brief filed in support of the debtor by the National Consumer Bankruptcy Rights Center and National Association of Consumer Bankruptcy Attorneys.
Employing strategies for several years to avoid paying income taxes can make the debts nondischargeable under Section 523(a)(1)(C), even for taxes due more than three years before bankruptcy.
Bankruptc.....
Chief Bankruptcy Judge Cecelia G. Morris of the Southern District of New York wrote an opinion in January 2020 where she said that some courts have incorrectly interpreted the Brunner test to impose.....
The Internal Revenue Service cannot be held liable for violating the discharge injunction unless the debtor has exhausted administrative remedies, according to Chief Bankruptcy Judge Cecelia Morris of.....
Observing that some courts have incorrectly interpreted the Brunner test to impose “punitive standards,” Chief Bankruptcy Judge Cecelia G. Morris of the Southern District of New York allowed a debtor.....