IRS argued that the Shared-Responsibility Provision - the penalty people pay under the Affordable Care Act ("Obamacare") for not having health insurance - was a tax entitled to Priority status in Ch. 13 (has to be paid in full). The Bankruptcy Court disagreed, saying the SRP is a penalty and not a tax, finding for Mr. Juntoff and Mr. & Mrs. McPherson that the SRP gets paid as a general unsecured debt. The Bankruptcy Appellate Panel disagreed, and overturned.
Successful defense of a title company in a trustee's efforts to invalidate a mortgage and take property of debtor for benefit of creditors of the debtor. The court found the mortgage and deed valid.
Successful 11 USC 363(h) defense against a Chapter 7 Trustee attempting to invalidate a mortgage for the benefit of the creditors. Represented the 3rd party co-owner of property, showing that value of property to Seye outweighed the value of the of the property to the creditors of the debtor's bankruptcy estate.
Successful defense of 526(a)(2)(a), (4) and (6) non-dischargeability action brought by creditor. Creditor argued that debtor was in on a Nigerian scam to invest in the international sale of auto parts.
When a Ch. 13 plan is filed it becomes the plan, superseding all previously filed plans. Court was wrong to dismiss case based on the non-confirmability of a chapter 13 plan that had been amended.
First Circuit level decision in the United States. Sixth Circuit found that debtor's filing Chapter 13 bankruptcy are permitted to continue deductions made from payroll into retirement in the Means Test and can continue to fund the retirement plan throughout the life of the chapter 13 plan provided the debtor was doing so prior to the filing of the Chapter 13.
Court determination that "On-Time Pay System" (kill-switch) is an attempt to collect a debt and must be removed from a vehicle upon the filing of a Ch. 13 bankruptcy)