Gonzalez v. Massachusetts Dept. of Revenue, BAP No. MW 13-026 (B.A.P. 1st Cir. March 6, 2014)
Ruling:
The Bankruptcy Appellate Panel (the "BAP") AFFIRMED the Bankruptcy Court for the District of Massachusetts determination that state tax liabilities of the debtor were dischargeable even though his...
The Bankruptcy Appellate Panel (the "BAP") affirmed the bankruptcy court's order converting the debtor's case from chapter 13 to chapter 7. The BAP found that the record established sufficent bad...
Bullard v. Hyde Park Savings Bank (In re Bullard), No. 12-054 (B.A.P. 1st Cir. May 24, 2013)
Ruling:
The B.A.P. affirmed the bankruptcy court's order, finding that the Debtor's "hybrid" plan was not confirmable. The plan proposed to modify several of Hyde Park Bank's (the secured creditor) rights...
Rivera v. ASUME (In re Rivera), No. 12-00341-ESL (B.A.P. 1st Cir. Feb. 19, 2013).
Ruling:
The B.A.P. AFFIRMED the denial of the U.S. Bankruptcy Court for the District of Puerto Rico (the "Bankruptcy Court") for relief from the order dismissing the debtor's chapter 13 case and...
In re Little, No. MW 12-029 (B.A.P. 1st Cir. Jan. 4, 2013).
Ruling:
Affirming the United States Bankruptcy Court for the District of Massachusetts (the "bankruptcy court"), the Bankruptcy Appellate Panel for the First Circuit (the "BAP") held that the bankruptcy...
Raso v. Fahey (In re Fahey), No. 12-028 (B.A.P. 1st Cir. Nov. 20, 2012)
Ruling:
Concluding that the debtor acted in the a fiduciary capacity as an ERISA fiduciary, as well as a fiduciary of a technical trust under common law, the BAP reversed the order of the Bankruptcy Court...
U.S. v. Marston, No. 11-2100 (B.A.P. 1st Cir. Sept. 20, 2012)
Ruling:
The First Circuit Court of Appeals reversed one count of the judgment for bankruptcy fraud against Marston (Count Four) and affirmed one count of the judgment against Marston (Count One) from the...
In re Goguen, No. 11-9004 (B.A.P. 1st Cir. Aug. 15, 2012)
Ruling:
VACATING and REMANDING, the First Circuit Court of Appeals found that Sharfarz adequately proved causation (both cause in fact and legal cause) and Goguen did not bear his burden of showing an...
In re The Plaza Resort at Palmas, Inc., No. 09-09980 (B.A.P. 1st Cir. April 25, 2012)
Ruling:
AFFIRMING the bankruptcy court, the B.A.P. found that both the record on appeal and the law of Puerto Rico amply supported the bankruptcy court’s rejection of the allegations of the complaint and...
In re Inofin Inc., No. 11-11010 (B.A.P. 1st Cir. March 6, 2012)
Ruling:
The B.A.P found that the motion for relief from stay was not a final order as when relief from stay is denied because a moving party has failed to make the necessary showing of a colorable claim in...
