Critical Case Comment

By Henry E. Hildebrand, III, Chapter 13 Standing Trustee for the Middle District of Tennessee (Nashville)

Unless a Chapter 13 debtor has articulated a specific need to use a tax refund for a reasonable and necessary expense, post-petition tax refunds must be turned over to the Chapter 13 trustee to be distributed to creditors. (Drake) In re Stacks, 588 B.R. 263 (Bankr. N.D. Ga. August 15, 2018)

Case Summary

James Stacks was a below-median income debtor who filed Chapter 13 on January 1, 2018. He proposed a plan which called for payments . . .

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Critical Case Comment

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By Henry E. Hildebrand, III, Chapter 13 Trustee for the Middle District of Tennessee (Nashville) Section 506(d) does not allow the voiding of a lien when the underlying claim, filed by the debtor, has been disallowed; when notice is provided to a corporation it must be addressed to the individual who holds the office of an officer, manager, or general...

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Critical Case Comment

May 2, 2021

By Henry E. Hildebrand, III, Chapter 13 Standing Trustee for the Middle District of Tennessee (Nashville) In calculating an above-median income debtor’s projected disposable income, the court may deduct from the debtor’s current monthly income only the expenses as listed in the IRS manual and not the debtor’s actual expenses. (Taylor) In re Rodriguez, 520 B.R. 94 (B.A.P. 9th Cir....

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Taxpayers Should Beware of Property Lien Scam

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