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CA Franchise Tax Board v. Wilshire Courtyard (In re Wilshire Courtyard)

Citation: 
Ninth Circuit Bankruptcy Appellate Panel, BAP No. CC-10-1275-SaPaki (April 7, 2015)
Ruling: 
Bankruptcy court order determining that characterization of transaction in confirmed plan was binding on taxing authority was reversed. Upon de novo review, bankruptcy court order determining that transaction was a restructure and not a sale, so the transaction resulted ...
Judge(s): 
Sargis, Pappas and Kirscher
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U.S.A. v. Mousseau

Citation: 
U.S.A. v. Mousseau, No. 13-50645 (9th Cir. Apr. 10, 2015) (NOT FOR PUBLICATION)
Ruling: 
AFFIRMING the district court, the Ninth Circuit Court of Appeals held that the district court did not err in denying debtor's motion to discharge his restitution obligation and to lift the restitution lien. The Mandatory Victims Restitution Act ("MVRA") ...
Judge(s): 
D.W. NELSON, TASHIMA, and CLIFTON, Circuit Judges
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O&S Trucking, Inc. v. Mercedes Benz Financial Services USA (In re O&S Trucking, Inc.)

Citation: 
O&S Trucking, Inc. v. Mercedes Benz Financial Services USA (In re O&S Trucking, Inc.), 2015 WL 1528302 (8th Cir. BAP April 7, 2015)
Ruling: 
Bankruptcy Appellate Panel dismissed debtor's appeal from order confirming its third amended plan on grounds that the debtor did not have standing and the debtor's arguments were moot.
Judge(s): 
Kressel, Schermer, and Nail
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Adam v. Dobin (In re Adam)

Citation: 
Adam v. Dobin (In re Adam), BAP No. CC-14-1416-PaKiTa (B.A.P. 9th Cir. Apr. 6, 2015)
Ruling: 
AFFIRMING the bankruptcy court, the Bankruptcy Appellate Panel of the Ninth Circuit held that the bankruptcy court did not err in granting summary judgment that creditor's claim against debtor was excepted from discharge under section 523(a)(15) of the Bankruptcy Code. ...
Judge(s): 
PAPPAS, KIRSCHER, and TAYLOR
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Buescher v. First United Bank and Trust (In the Matter of Buescher)

Citation: 
Case No. 14-40361 (5th Cir. Apr 13, 2015)
Ruling: 
Affirmed judgment against debtors denying discharge under Section 727(a)(3) for failure of debtors to preserve records as to their financial condition. Creditor had standing to object to discharge against spouse notwithstanding she had no personal liability on claim. Bankruptcy Court ...
Judge(s): 
Jolly, Wiener, and Clement
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