A state court that granted summary judgment improperly excluded evidence that would be sufficient to change the outcome of the summary judgment motion. The state court's evidentiary rulings are...
The Bankruptcy Appellate Panel of the Ninth Circuit (BAP) affirmed the decision of the U.S. Bankruptcy Court for the Eastern District of Washington (BC) that the debtors had not defaulted under...
Taxpayer/Debtor filed IRS forms 1040 and 1099 which contained data sufficient to show the taxpayer was liable for certain backup-withholding taxes. Those forms constituted a "return" that began the...
The United States Court of Appeals for the Fifth Circuit (Circuit) affirmed the denial by the United States Bankruptcy Court for the Western District of Louisiana (BC), previously affirmed by the...
Judge(s):
Patrick E. Higginbotham; Jennifer W. Elrod; and Catharina Haynes
A panel of the Bankruptcy Appellate Panel for the Sixth Circuit (BAP or Panel) affirmed, "solely" on procedural grounds, the decision of the United States Bankruptcy Court for the Western District...
Judge(s):
Beth A. Buchanan; Randall S. Mashburn; and Jessica E. Price Smith
As to whether § 1232 allows a Chapter 12 plan to compel a taxing authority to disgorge pre-petition withholdings, the Bankruptcy Appellate Panel for the Eighth Circuit (BAP) held that this...
Judge(s):
Barry S. Schermer (Author); Charles L. Nail, Jr.; and Dennis R. Dow
The bankruptcy court erred by disqualifying proposed counsel for a creditors' committee based on the court's conclusion that the law firm's prior representation of a 50% shareholder of the debtor...
Full Faith and Credit Act requires bankruptcy courts to give the same preclusive effect to a state court judgment. Under Georgia law, a voluntary dismissal with prejudice operates as an...
Judge(s):
Honorable Gan, Faris, and Brand, Bankruptcy Judges
(1) Disbursements, for quarterly U.S. Trustee fee purposes, includes all payments made by the debtor, not just bankruptcy-related expenses. (2) The 2017 amendment that temporarily, but...
Res judicata does not bar a plaintiff from suing his former attorneys based on statements they allegedly made to him in connection with a settlement approved by the bankruptcy court. Under the...
