The Chapter 7 debtor's employer withheld, pursuant to a continuing garnishment, funds from wages that the debtor earned within the ninety-day preference period. The Court held that the debtor could recover the funds and claim the funds as exempt property.
Opinions
The Middle District of Georgia offers opinions in PDF format, listed by year and judge. For a more detailed search, enter the keyword or case number in the search box above.
Please note: These opinions are not a complete inventory of all judges' decisions and are not documents of record. Official court records are available at the clerk's office.
Robert F. Hershner, Jr. (Retired)
Debtors sought to discharge state income tax obligations for taxable years ending more than three years prior to the Chapter 7 bankruptcy filing under 11 U.S.C.A. § 523(a)(1)(A). Debtors presented no facts in opposition to the state's motion for summary judgment. The Court held that the three-year priority period was equitably tolled during the debtors' prior Chapter 13 cases under 11 U.S.C.A. § 105(a). The Court held that the debtors' obligations for the tax years in question were nondischargeable.
Debtors sought to discharge income tax obligations for taxable years ending more than three years prior to the Chapter 7 bankruptcy filing under 11 U.S.C.A. § 523(a)(1)(A). The Court held that the three-year priority period was equitably tolled during the debtors' prior Chapter 13 cases under 11 U.S.C.A. § 105(a). The Court held that the debtors' obligations for some, but not all, of the tax years in question were dischargeable.
Judge James D. Walker Jr. (Retired)
Adopting the "functional nexus" test for determining whether an item is a "household good" for the purpose of lien avoidance.
Agreement of IRS is required if Chapter 13 debtor proposes to pay Section 507 priority tax claim held by IRS other than as provided under Section 1322(a)(2).
Using four-factor approach in determining "good cause" under FRCP 55(c) and discussing creditor's notice requirements for collection of attorney fees under Georgia law.
Using four-factor approach in determining "good cause" under FRCP 55(c) and discussing creditor's notice requirements for collection of attorney fees under Georgia law.
If unsecured second lienholder can prove collateral's value exceeds first secured creditor's stipulated security interest, difference in collateral's stipulated value and proven value is treated as a secured interest of second lienholder.
Court determined that Chapter 13 Debtor's case was not moot merely because the fee which was the subject of the dispute had been returned to Chapter 13 Trustee based on the fact that Debtor's damages were more than just the fee, and the fee was tendered to an unnamed party, not the Debtor, who was the necessary party to accept the fee as settlement of the case.
Judge John T. Laney, III
The court is denying Plaintiff Debtor's motion for summary judgment to discharge tax liabilities for years 1994 and 1995 pursuant to 11 U.S.C. 727 and granting defendant Internal Revenue Services' cross-motion for summary judgment. The debtor reopened bankruptcy case and filed this adversary proceeding to determine tax liabilities for years 1994 and 1995. Because the court found that the IRS timely assessed the debtor's tax liabilities and the bankruptcy case was filed less than 240 days after the IRS tax assessment, the tax liabilities were declared nondischargeable pursuant to sections 11 U.S.C. 523(a)(1)(A) and 507(a)(8)(ii).