Of Tax Refunds, Exemptions, Setoffs, and Roman Gods

By Herbert L. Beskin, Chapter 13 Standing Trustee for the Western District of Virginia (Charlottesville)

If you’re looking for a well-written and clear appellate opinion about a much-litigated topic, with a bit of ancient mythology thrown in for good measure, this HUD’s for you.

The case is Wood v. U.S. Dept. of Housing & Urban Development (In re Larry and Jessica Wood), #20—1161, and the opinion was handed down by the Fourth Circuit Court of Appeals on 4/7/21. The facts are not unfamiliar. The debtors borrowed $39 . . .

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Chapter 13 And Death: Discharge or Dismissal?

Michael B. Joseph

December 15, 2024

“It is said that nothing is certain except for death and taxes, but today the Court is asked a question about death and discharge, for which there is some uncertainty in the Chapter 13 context.”

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Delinquent Utilities and Disconnection Under New Bankruptcy Provision

January 24, 2021

By Cathy Moran, Esq. (Redwood City, CA) Bankruptcy debtors with delinquent utility bills got a measure of protection from interruption in their service under an amendment to the Bankruptcy Code in the omnibus spending bill enacted December 27,2020. Individual debtors cannot have their utilities disconnected as long as they make some payment for service provided promptly after the commencement of...

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Passing of Affable, Humanitarian Trustee

September 26, 2021

By Dynele Schinker-Kuharich, Chapter 13 Standing Trustee (Canton, OH) On Thursday, September 16, 2021, the bankruptcy community lost a good friend and esteemed colleague, Robert S. Thomas II. In an effort to pay tribute to Robert, who was loved and respected by so many, The NACTT Academy is privileged to share comments, thoughts, and tributes made by Robert’s bankruptcy colleagues....

From the Editor – Claims

October 20, 2019

By The Honorable William Houston Brown (Retired) Claimant in proof of claim lacking prima facie validity was sanctioned. The proof of claim secured by the debtor’s residence failed to satisfy Rule 3001(c)(2)(C) requirements, including incomplete Form B 410A with no payment history. The claimant’s attempt to amend the claim on the eve of the contested objection to claim would defeat...

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Critical Case Comment – Siegel v. Fitzgerald

Henry E. Hildebrand, III

June 19, 2022

Congress’ enactment of differing fees for U.S. Trustee states and Bankruptcy Administrator states violated the uniformity provision of the Bankruptcy Clause of Article I of the Constitution. (Sotomayer) Siegel v. Fitzgerald, 2022 WL 1914098 (S.Ct. June 6, 2022) Case Summary In 2008, the retail chain, Circuit City Stores, filed a Chapter 11 petition. In 2010, Circuit City’sliquidating plan was confirmed...

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2024 Update: Federal Guidance on Discharging Student Loans in Bankruptcy IS a Game Changer

Tammy Branson, Robert B. Branson

May 12, 2024

The 2022 Justice Department and Department of Education collaboration introduced new bankruptcy guidelines, notably easing the "undue hardship" exception for discharging student loans, marking a departure from the stringent "Brunner Test" requirements. Here the Bransons give us a look at the progress being made in discharging student loans.

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From the Editor

March 24, 2019

By Wm. Houston Brown, United States Bankruptcy Judge (Retired) Discharge - Section 523(a)(8)(A)(ii) does not include “loan.” Denying Navient’s motion to dismiss debtors’ complaint, reviewing the split of authority on whether § 523(a)(8)(A)(ii)’s “educational benefit” included loans, and finding no controlling authority in the Tenth Circuit, the Court concluded that Congress made a distinction between “loan” in § 523(a)(8)(A)(i) and...

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We Love You Dan (“Stingray”) Brunner!!

October 1, 2023

Dan grew up in Spokane, Washington, and graduated from Gonzaga University in 1966 with a BA in political science. After finishing his undergraduate degree, Dan entered active duty in the United States Army. He was stationed in Korea from 1967 to 1968 where he commanded a HAWK missile battery. Dan retired from the United States Army in 1994 with the...

What I Learned about Bankruptcy on Facebook

Cathy Moran

November 17, 2024

For nearly a year, I’ve been hanging out on a Facebook “bankruptcy support” group. It’s a world full of misunderstanding, fear, and anguish. But it’s also clear to me that our profession can learn some things from that stew, both individually and collectively. We need to work together to fix the disconnect. Ideas? We would love to hear them.

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Critical Case Comment–Tardy Filed Stay Extension: Too Bad Too Sad

Henry E. Hildebrand, III

January 7, 2024

Court lacks authority to extend stay in a case with a one-time repeat filer within a year of the previous case especially where the matter is tardily raised.

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Of Tax Refunds, Exemptions, Setoffs, and Roman Gods

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Related Articles

Chapter 13 And Death: Discharge or Dismissal?

Delinquent Utilities and Disconnection Under New Bankruptcy Provision

Passing of Affable, Humanitarian Trustee

From the Editor – Claims

Critical Case Comment – Siegel v. Fitzgerald

2024 Update: Federal Guidance on Discharging Student Loans in Bankruptcy IS a Game Changer

From the Editor

We Love You Dan (“Stingray”) Brunner!!

What I Learned about Bankruptcy on Facebook

Critical Case Comment–Tardy Filed Stay Extension: Too Bad Too Sad

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