Bankruptcy Cases of Interest Decided by Circuit Courts in September

United States First Circuit, 09/08/2010
In re Paolo, — F.3d —– (1st Cir 2010) 
Appeal of a district court’s decision to abstain from a tax dispute dismissed as the appeal is barred by section 1334(d).

United States Fifth Circuit, 09/17/2010
Reed v. City of Arlington, — F.3d —– (5th Cir 2010)  
In Chapter 7 where debtors omitted a pending $1 million-plus judgment from their sworn statements and bankruptcy filings, debtors’ discharge denied, to protect the integrity of judicial processes, judicial estoppel barred the trustee from collecting the judgment.

United States Sixth Circuit, 09/15/2010
Deutsche Bank Nat’l Trust v. Tucker, — F.3d —– (6th Cir 2010)  
In Chapter 13, bank’s fees and advances, which were allowed under the parties’ agreement and applicable nonbankruptcy law, must be included in the cure amount.

United States Tenth Circuit, 09/14/2010
In re Dittmar, — F.3d —– (10th Cir 2010)  
Debtors’ stock appreciation rights (SARs) are part of debtors’ estates under section 541 where: 1) while the value of the SARs may have been de minimis, debtors still have a property interest; and 2) the SARs created by the collective bargaining agreement at issue were more akin.

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