Critical Case Comment

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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