Judicial estoppel applies if a party’s position is clearly inconsistent with its former position; the party succeeded in persuading a court to accept that party’s position, so that judicial...
The Kansas Manufactured Home Act is not the exclusive means for determining when a mobile home is a fixture for purposes of the attachment of a security interest and courts are free to also look at...
Property transferred from a trust to debtor individually prior to the petition date became property of the bankruptcy estate and the proceeds from the postpetition sale of that property were...
A prima facie case under § 727(a)(3) requires a showing that debtor failed to maintain and preserve adequate records and that the failure made it impossible to ascertain his financial condition...
Section 522 will not support an exemption on the basis of state-law redemption rights in a piece of property if the proceeds from the sale of that property are insufficient to satisfy the prior...
When a valuation model or estimate falls outside the realm of common sense, denial of a discharge for making a false oath under 11 U.S.C. § 727(a)(4) is appropriate. This is particularly so when...
A state law targeted at bankruptcy proceedings and not a law of general applicability is not “applicable non-bankruptcy law” when calculating interest on an over-secured tax claim under 11...
A debtor who has been criminally convicted for tax-related crimes may be collaterally estopped from discharging his tax debt in bankruptcy for the subject years if these elements are met: (1) the...
To prevail on a fraudulent transfer claim under § 727(a)(2), the plaintiff must demonstrate by a preponderance of the evidence that the defendant actually intended to hinder, delay, or defraud a...
When a postpetition transfer completely divests a debtor’s interest in property, that property is not subject to turnover under § 542, but may still be avoided under § 549. If only possession...