Judge to Retire

Congratulations to all but specifically the two bankruptcy courts with recognized recipients!

By John P. Gustafson, United States Bankruptcy Judge, Northern District of Ohio, Western Division Click here for Part 1 Click here for Part 2 C. What Post-Petition Assets Are Property . . . It looks like you are not signed in or registered! This content is only available to members. Join Now Or sign in below: Username or Email Password...

The IRS has some good news for taxpayers who are selling their home. When filing their taxes, they may qualify to exclude all or part of any gain from the sale from their income. Here are some things that homeowners should think about when selling a home: Ownership and use To claim the exclusion, the taxpayer must meet ownership and...

By Henry E. Hildebrand, III, Chapter 13 Trustee (Nashville, TN) There is no requirement to show a change in circumstance in order to modify a Chapter 13 plan pursuant to § 1329. Whaley v. Guillen (In re Guillen), 2020 WL 5015287 (11th Cir. Aug. 25, 2020) (Marcus) Case Summary Rachel Guillen filed a Chapter 13 petition in August of 2015....

By Henry E. Hildebrand, III, Chapter 13 Standing Trustee (Nashville, TN) Section 1328(i) requires the court to consider the discharge provisions of §§ 1328(a) through (h) and the fact that incomplete personal residence mortgage payments or a forbearance do not preclude but do not compel a COVID-19 Discharge. (Tighe) In re Ritter, 2021 WL 864092 (Bankr. C.D. Cal. March 5,...

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...

By Lawrence R. Ahern III, Brown & Ahern (Nashville, TN) Background Last year, the Ninth Circuit in In re Taggart1 ruled that an act in violation of the discharge injunction did not empower a court to find a creditor in contempt, if the creditor believed in good faith that the discharge injunction did not apply—even if the creditor's belief was...