Arizona Bankruptcy Alternative Resources - Debt Consolidation
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Dent Consolidation Information and Options:
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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).
Household Credit Services, Inc. v. Pfennig, No. 02-857 (2004), Argued February 23, 2004, Decided April 21,
2004, CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT. The Truth in Lending Act (TILA)
regulates disclosures credit card issuers must provide consumers
and authorizes a personal cause of action for consumers based on noncompliance. 15 U.S.C. 1637(a). These
disclosures must include the amount of any finance charge.
1637(b)(4). A finance charge is defined as an amount "payable directly or indirectly by the consumer, and imposed directly or
indirectly by the creditor as an incident to the extension of credit." 15 U.S.C. 1605(a). Nevertheless,
the Federal Reserve Board definition under Regulation Z is inconsistent by "defining a finance" charge as
excluding "charges for exceeding a credit limit" (over-limit fees). Held: Regulation Z is not an unreasonable
interpretation of 15 U.S.C. 1605 because respondent does not challenge the Board's authority under 15 U.S.C.
1604(a) to issue binding regulations. The Court "must give effect to the unambiguously expressed intent of
Congress". Chevron U.S.A. Inc. v. Natural Resources Defense Council, Inc., 467 U.S. 837, 842. However, if Congress
"left a gap for the implementing agency to fill," the agency's regulation is "given controlling weight unless it
is arbitrary, capricious, or manifestly contrary to the statute." even though contrary to an act of Congress.
Id. at 843—844.
The websites included on this page relate in some way to filing Arizona Bankruptcy cases, whether laws, rules, discharge, reorganization or other topics . Vast bodies of law
pertain to Arizona Bankruptcy proceedings and are incorporated by the courts. As new Arizona Bankruptcy laws are
created each year, the coverage of this site will continue to
grow.
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