Arizona Bankruptcy Alternative Resources - Credit Cards
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Recent Notable Opinions of the Supreme Court of The United States:
Recent Notable Opinions from Arizona Bankruptcy Courts
In re Deroche, decided January 29, 2001 by the United States Court of Appeals, 9th Circuit, on appeal from
the Arizona Bankruptcy Court, Case No. 99-16058. This case clarifies the "dischargeability" of taxes in Chapter
7. In particular, state taxes and quasi-taxes are included within prohibitions regarding the discharge of taxes
under the Code, based upon the intent and operation of state statutes. FACTS: The Debtor in this case operated a
business as an employer. State law required the debtor to provide worker's compensation coverage for employees.
Because the debtor failed to provide coverage, the State subsequently settled a disputed claim for personal
injuries and paid an employee compensation under the State Workermens Compensation Act. Thereafter, the State
sought reimbursement from the debtor/employer who, in turn, filed for Arizona bankruptcy under Chapter 7. The
debtor requested the Arizona bankruptcy court allow discharge. HELD: The Code provides that "an excise tax
on . . . a transaction occurring during the three years immediately preceding the date of the filing of
the petition" is not dischargeable. 11 USC 523(a)(1)(A). Under Arizona law, an employer who fails to carry
insurance is required reimburse the Special Fund for compensation paid to an uninsured, injured employee (plus
penalties, fees and interest). Because payment to the state is provided by law, rather than by agreement,
subrogation claims owed to the state are subject to the same liability and collection as state excise taxes and
therefore are entitled to the same protection in Arizona bankruptcy courts. Camilli v. Industrial Commission, 94
F.3d 1330 (9th Cir. 1996).
Kontrick v. Ryan, No. 02-819 (2004), Argued November 3, 2003, Decided January 14, 2004, CERTIORARI TO THE
UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT. A creditor in Chapter 7 liquidation proceedings has "60 days after the first date set for the meeting of
creditors" to file a complaint objecting to the debtor's discharge. Fed. Rule Bankruptcy Proc. 4004(a). The bankruptcy
court may extend that period "for cause" on motion "filed before the time has expired." Fed. Rule
Bankruptcy Proc. 4004(b). Reinforcing Rule 4004(b)'s restriction on extension of the Rule 4004(a) deadline, Rule 9006(b)(3) allows
enlargement of "the time for taking action" under Rule 4004(a) "only to the extent and under the conditions stated
in that rule," i.e., only as permitted by Rule 4004(b). Held: a debtor forfeits the right to rely on Rule 4004 if the debtor does not raise the Rule's time
limitation before the court considers a creditor's objection to discharge. Only Congress
may determine a lower federal court's subject matter jurisdiction. U.S. Const., Art. III, Sec. 1. The Code
establishes objections to discharges as core proceedings within the courts' jurisdiction. 28 U.S.C. Sec. 157(b)(2)(J). Congress did not
include time constraints within the Code. As Bankruptcy Rule 9030 states, the
Bankruptcy Rules shall not be construed to extend or limit the jurisdiction of the courts. The filing deadlines
prescribed in Rules 4004 and 9006(b)(3) are claim-processing rules that do not determine subject matter
jurisdiction.
The resources we chose to list pertain in some way to filing Arizona Bankruptcy, whether laws, discharge, reorganization or other topics . Vast
areas of law apply to Arizona Bankruptcy case proceedings and are enforced by the courts
within each case. As new Arizona Bankruptcy laws are enacted each year, the scope of this website continues to
grow.
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