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4th cir

Zurich Am. Ins. Co. v. Tessler, No. 06-1834

Wrongful death claimant who had not yet filed suit but whose identity and potential claim were actually known or reasonably ascertainable to debtor was “known creditor” of the estate entitled to specific notice of the bankruptcy proceedings and applicable filing deadlines.

5th cir

US v. Corpus, No. 06-20619

In a criminal forfeiture proceeding appellants intervened asserting an interest in the real property subject to forfeiture that was superior to that of the defendant. Final judgment of forfeiture was nonetheless affirmed because the appellants’ alleged interest in the real property was not superior to that of the defendant under either state law or the Code.

9th cir

In re: Am. Wagering, Inc., No. 05-15969

In bankruptcy proceedings involving a claim against a bankrupt corporation by a former business consultant to the debtors, a court of appeals decision reversing a finding that the claim at issue was a debt not subject to subordination is reversed because the consultant, as the holder of a money judgment, should be regarded as a creditor as opposed to a shareholder subject to subordination pursuant to 510(b).

10th cir

Morris v. Hicks, No. 06-3243

An order reversing a decision of the bankruptcy court that granted bankruptcy trustee’s complaint for lien avoidance is reversed where a bankruptcy court correctly determined that the lien the trustee sought to avoid was not perfected as of the date the debtors filed for bankruptcy, and thus, the trustee should have been permitted to avoid it.

11th cir

US v. Jacobs, No. 06-15333

Reversal of an order of the Bankruptcy Court, in which the Bankruptcy Court determined that defendant’s federal income tax debt is dischargeable in bankruptcy and that he had not willfully attempted to evade or defeat a tax within the meaning of 523(a)(1)(C) is affirmed where the Bankruptcy Court applied an overly-strict legal standard for willfulness, and the undisputed facts demonstrate as a matter of law that defendant willfully attempted to evade or defeat his taxes.

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