By Lawrence R. Ahern III, Brown & Ahern (Nashville, TN) Introduction This year's changes in the Rules of Bankruptcy Procedure are summarized below. They will be followed, in Part 2, by a digest of selected judicial decisions in the past year of interest for their procedural implications. December 1, 2021, Amendments to Bankruptcy Rules 2005, 3007, 7007.1 and 9036 On...
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By Kevin R. Anderson, Chapter 13 Trustee for the District of Utah
CASE SUMMARY
Copeland v. Fink (In re Moore), 2014 WL 341370 (8th Cir. Jan. 31, 2014)
The debtors failed to timely file tax returns resulting in non-priority – but also nondischargeable – tax claims. The plan proposed to separately classify the tax claims and essentially pay them in full while returning $0.00 to other unsecured creditors. In the absence of such discrimination, unsecured creditors would receive a 78% dividend. The bankruptcy court found such treatment to unfairly discriminate . . .
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