Arizona Bankruptcy Alternative Resources - Credit Counseling
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Credit Counseling Options and Firms:
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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).
Lamie v. United States, No. 02-693 (2004), Argued November 10, 2003, Decided January 26, 2004, CERTIORARI TO
THE UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT.
Prior to 1994, 11 U.S.C. 330(a) authorized courts to award trustees, examiners,
professional persons employed under 11 U.S.C. 327, or debtors' attorneys reasonable compensation for
services rendered. In 1994, Congress amended 11 U.S.C. 330(a) by deleting "or to the debtor's attorney" from what was
11 U.S.C. 330(a) and is now Sec. 330(a)(1). This change was apparently a legislative drafting error. The
section is missing "or" that infects its grammar. And its inclusion of "attorney" in what was Sec.
330(a)(1) and is now Sec. 330(a)(1)(A) defeats the parallelism between
current Secs. 330(a)(1) ("trustee, examiner, or professional person") and 330(a)(1)(A) ("trustee, examiner,
professional person, or attorney"). In this case, the petitioner filed an application
seeking attorney's fees under new 11 U.S.C. 327330(a)(1) for the time he spent working on a behalf of a debtor in a chapter 7
proceeding. The Government objected. Petitioner admitted he was not employed by the trustee or
approved by the court , but nonetheless contended new 11 U.S.C. 330(a)(1) authorized a fee award because
he was a "debtor's attorney." In denying the petitioner's application, the Bk. Court, District Court, and 4th
Circuit all held 11 U.S.C.330(a)(1) does not authorize payment of attorney's fees to debtors' attorneys
unless the attorney has been appointed under Sec. 327. Held: under the Code's plain language, Sec. 330(a)(1) does not authorize compensation awards to debtors'
attorneys from estate funds unless employed under 11 U.S.C.327.
The resources we list relate in some way to filing Arizona Bankruptcy, whether laws, discharge, reorganization or other topics . Vast bodies of law apply to Arizona Bankruptcy proceedings and are incorporated 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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