$12 Million in Gambling Losses Made Taxes Nondischargeable for Five Years
Circuits are split on whether nonpayment of taxes alone establishes the ‘conduct’ requirement making taxes nondischargeable for having evaded payment of taxes.
Collecting a Sanction May Be Enforced by Contempt Rather than Writ of Execution
A district court in New York affirmed Bankruptcy Judge Paek by holding that collection of a sanction for a stay violation doesn’t require a writ of execution under Federal Rule 69(a).
Judgments Can Be Declared Nondischargeable Before They Are Entered
Dischargeability depends on the elements of the tort, not whether there was a judgment before bankruptcy.
Docketing Judgment Doesn’t Create a Lien on Personalty Until Execution
The issuance of an execution to the sheriff in New York results in the creation of a lien on personalty and the time of a transfer for preference purposes.
Debtor’s Income Includes Domestic Partner’s Contribution to Household Expenses
When the debtor makes false statements on schedules, discharge isn’t denied unless they were material, Judge Bentley says.
Disgorgement Was the Remedy for Failure to Disclose a Post-Petition Retainer
Disclosing a post-petition retainer in a monthly operating report wasn’t a substitute for disclosure required by Rule 2016(b)(2).
New York Judge Devises a Flexible Remedy to Deal with Repeated Bad Faith Filings
New York’s Judge Philip Bentley and Prof. Robert Lawless urge Congress to adopt the ABI Commission’s recommendations for dealing with bad faith filings.
Sub V Trustee in Chapter 11 Can’t Be Enlisted to Pursue Avoidance Actions
District judge decides that an individual debtor has standing to appeal conversion from Subchapter V of chapter 11 to chapter 7.
A False Certificate of Payment (Temporarily) Barred a Landlord from Evicting
New York’s Judge David Jones explored the intricacies of Section 322(b)(22)’s bar to using bankruptcy to halt eviction.
Proceeds from Post-Petition Sales Aren’t to Be Turned Over to the Chapter 13 Trustee
Before confirmation, district judge says that a chapter 13 debtor is only required to turn over disposable income to a trustee, not proceeds from a post-petition sale of property.