2015 Judge Ferguson - Opinions

Judge Kathryn C. Ferguson -- Opinions signed in 2015

Pyfer v. Katzman Adversary No. 12-1232, Case No. 09-34394, 1/29/2015

Courts granted dismissal in favor of the US (Internal Revenue Service) finding that Section 106(a)'s abrogation of sovereign immunity does not eliminate the actual creditor requirement in Section 544(b).
 

Binney v. Binney, Case No. 14-14420, Adv No. 12-1503, 4/7/2015

Court found that an award of attorney's fees from a domestic violence judgment incorporated into a divorce decree was nondischargeable under Section 523(a)(5).  Alternatively, the court, relying on issue preclusion, found the debt nondischargeable under Section 523(a)(6).

Elaine Maitland (13-10024)  vs. State of New Jersey Division of Taxation (14-1704) 6/10/2015

As an issue of first impression, the court found that a late-filed tax return can meet the definition of a "return" introduced by BAPCPA.  The court also found that the filing of an amended tax return that does not increase the tax liability should not give the taxing authority a second chance to collect unpaid taxes under § 523(a)(1)(B)(ii).

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