From the Editor – Property of Estate and Exemptions

By The Honorable William Houston Brown (Retired)

Surcharge of exemption violated § 522(k). The Supreme Court held, in the unanimous opinion of Justice Scalia, that the bankruptcy court had exceeded its authority when it surcharged the Chapter 7 debtor’s homestead exemption for the payment of a portion of the trustee’s administrative expense. The debtor’s only significant asset was his California home, which he valued at $363,348, and the debtor claimed the California homestead of $75,000. The debtor had a first mortgage, apparently valid, for approximately $147,000, but he asserted that . . .

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Here’s How a Name Change Affects a Tax Return

March 10, 2019

When someone legally changes their name, there are tax consequences they need to know about, especially at tax time. People change their names for several reasons: Taking their spouse’s last name after a marriage Hyphenating their last name with their spouse’s after getting married Going back to their former name after a divorce Giving an adopted child the last name...

Congratulations New Judge

The Academy

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Corrine Bielejeski Appointed Bankruptcy Judge for the Eastern District of California

Bankruptcy Court Finds Jurisdiction to Hear Discharge-Injunction Violation Class Action

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By Lawrence R. Ahern, III, Brown & Ahern (Nashville, TN) Introduction The Bankruptcy Court for the Eastern District of New York ruled last month, in a case styled In re Ajasa,1 that bankruptcy courts have subject matter jurisdiction to consider nationwide class actions that allege contempt of discharge injunctions. The broader effect of the opinion is that a discharge injunction...

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Supreme Court Gets Judicial Estoppel Right, at Least More Right

The Honorable William Houston Brown

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Opinion rejects Fifth Circuit’s overly broad application of judicial estoppel. One thing is clear—the Keathley opinion and its effects on Chapter 13 practice will receive discussion at the annual NACTT seminar in New York City July 8-10. For example, there is a panel on pre- and post-petition claims and who has the authority to pursue those claims.

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Claim Objections: Unusual Burden of Proof

Henry E. Hildebrand, III

November 9, 2025

Party objecting to a proof of claim bears the initial burden of proof to overcome the presumption of validity. Upon overcoming that presumption, the creditor then has the burden of proof to establish the validity of its claim.

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2022 Bankruptcy Procedure Year in Review: Revised Statute and Rules and Selected Cases Part 9 More from the Supreme Court: MOAC Mall Holdings LLC v. Transform Holdco LLC

Lawrence R. Ahern, III

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Introduction This series reviews developments in bankruptcy procedure during the past year.One new rule and amendments to 16 rules took effect December 1, 2022. Many reflected changes necessitated by the Small Business Reorganization Act of 2019 (SBRA), and had been in place in the same or similar form on an interim basis since that legislation took effect.

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From the Archives – Escrow 101 and 102

Michael J. McCormick, Esq.

April 7, 2024

In the fall of 2021, Michael McCormick provided subscribers with an EXCELLENT, expository, seven-part outline on mortgage escrow. This information is still relevant today.

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Sixth Circuit Decides Tax Foreclosure Was Preferential Transfer

The Academy

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Come to NACTT in New York City for discussion of this opinion and other tax sale issues.

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Critical Case Comment – Post-Petition 401(k) Contributions ARE Disposable Income

Henry E. Hildebrand, III

July 23, 2023

Post-petition voluntary contributions to a 401(k) are not reasonably necessary expenses and are thus included in disposable income in calculating a debtor’s Chapter 13 plan. (Freeman) In re Saldana, 2023 WL 3483241 (N.D. Cal. May 15, 2023) Case Summary In April of 2022, Jorden Marie Saldana filed a voluntary petition under Chapter 13. Ms. Saldana was single with no dependents...

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How Does an Idea Become a Federal Rule of Bankruptcy Procedure?

Hon. Rebecca B. Connelly

August 4, 2024

This week, Judge Connelly brings Academy subscribers a real treat. Got a rule change idea? Learn how you can help shape the process. Submit your suggestions and be part of the evolution of bankruptcy procedure!

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From the Editor – Property of Estate and Exemptions

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Related Articles

Here’s How a Name Change Affects a Tax Return

Congratulations New Judge

Bankruptcy Court Finds Jurisdiction to Hear Discharge-Injunction Violation Class Action

Supreme Court Gets Judicial Estoppel Right, at Least More Right

Claim Objections: Unusual Burden of Proof

2022 Bankruptcy Procedure Year in Review: Revised Statute and Rules and Selected Cases Part 9 More from the Supreme Court: MOAC Mall Holdings LLC v. Transform Holdco LLC

From the Archives – Escrow 101 and 102

Sixth Circuit Decides Tax Foreclosure Was Preferential Transfer

Critical Case Comment – Post-Petition 401(k) Contributions ARE Disposable Income

How Does an Idea Become a Federal Rule of Bankruptcy Procedure?

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