Tennessee v. Hildebrand (In re Corrin)

(6th Cir. Feb. 23, 2017)

The Sixth Circuit affirms the bankruptcy court’s decision to confirm the debtor’s Chapter 13 plan, which included payment of overdue property taxes under Tennessee law with an interest rate of 12%. The state argued that the interest rate should be 18% due to the additional 6% interest permitted under the applicable state statute for a default penalty. The court holds that the 12% provided in the “nonbankruptcy law” is applicable, while the 6% penalty is not applicable. Opinion below.

Judge: Stranch

Attorney for State: Gill Robert Geldrich, Office of the Attorney General of Tennessee

Attorney for Debtor: Rothschild & Ausbrooks, Mary Elizabeth Ausbrooks, Alexander Koval

2017-02-23-in-re-corrin

Author: Matt Lindblom

U.S. v. Bush

(S.D. Ind. Nov. 18, 2016)

The district court affirms the bankruptcy court’s holding that a tax penalty is dischargeable if the penalty is described by either 11 U.S.C. § 523(a)(7)(A) or (B). Opinion below.

Judge: McKinney

Attorney for Appellant: Peter Sklarew

Attorneys for Debtors: Camden & Meridew, PC, Julie A. Camden

2016-11-18-us-v-bush

Author: Matt Lindblom

Bush v. United States (In re Bush)

(Bankr. S.D. Ind. Apr. 8, 2016)

The bankruptcy court addresses whether certain tax penalty claims are dischargeable. The court finds certain penalties are dischargeable because they arose out of tax returns filed outside the three-year window provided in 11 U.S.C. § 523(a)(7). However, other penalties were not dischargeable because they arose out of a tax return filed within the three-year window. Opinion below.

Judge: Carr

Attorney for Debtors: Camden & Meridew, P.C., Julie A. Camden

Attorneys for Defendant: U.S. Department of Justice, Tax Division, Sarah Thomas Mayhew, Peter Sklarew

2016-04-08 – in re bush

Author: Matt Lindblom