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United States Bankruptcy Court, C.D. California

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IN RE WILSHIRE COURTYARD, 437 B.R. 380 (2010)
United States Bankruptcy Court, C.D. California Filed:CA Aug. 31, 2010 Citations: 437 B.R. 380, 2:97-bk-10771SB.

OPINION ON SUMMARY JUDGMENT MOTION SAMUEL L. BUFFORD, Bankruptcy Judge. I. INTRODUCTION In this partnership case, the chapter 11 1 plan, confirmed on December 12, 1997, explicitly provides that the plan does not effect a sale of the partners' interests in the partnership property. Nonetheless, the California Franchise Tax Board ("FTB") attempts to recharacterize the plan as a sale of the partnership property at issue, for the purpose of taxing the partners on the income generated thereby....

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IN RE MARCIANO, 446 B.R. 407 (2010)
United States Bankruptcy Court, C.D. California Filed:CA Dec. 28, 2010 Citations: 446 B.R. 407, 2:09-bk-39630-VK.

Memorandum of Decision VICTORIA S. KAUFMAN, Bankruptcy Judge. On October 27, 2009, Joseph Fahs, Steven Chapnick, and Elizabeth Tagle ("Petitioning Creditors") filed an involuntary Chapter 11 petition against Georges Marciano ("Marciano"). Petitioning Creditors hold amended judgments ("P.C. Judgments") issued by the Los Angeles Superior Court ("Superior Court") against Marciano aggregating $95.3 million. The Judgments were issued after the Superior Court issued discovery sanctions striking...

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IN RE CHIANG, 437 B.R. 397 (2010)
United States Bankruptcy Court, C.D. California Filed:CA Sep. 03, 2010 Citations: 437 B.R. 397, 2:10-bk-15473SB.

OPINION GRANTING RECOGNITION ON FOREIGN MAIN PROCEEDING IN CANADA SAMUEL L. BUFFORD, Bankruptcy Judge. I. INTRODUCTION Jay Tien Chiang ("Chiang") is the debtor in a case pending in Toronto, Canada under the Canadian Bankruptcy and Insolvency Act. Mendlowitz & Associates, Inc. ("Mendlowitz"), the trustee in the Canadian case, brings this chapter 15 1 petition for recognition of the Canadian case as the debtor's foreign main proceeding. Creditor Korea Data Systems (USA) Inc. ("KDS"),...

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IN RE KARYKEION, INC., 435 B.R. 663 (2010)
United States Bankruptcy Court, C.D. California Filed:CA Apr. 01, 2010 Citations: 435 B.R. 663, 1:08-bk-17254-MT.

AMENDED MEMORANDUM OF DECISION RE: DEBTOR'S MOTION TO REJECT COLLECTIVE BARGAINING AGREEMENTS WITH THE SEIU AND CNA MAUREEN TIGHE, Bankruptcy Judge. I Introduction The debtor, in this motion, requests that the court approve its rejection of Article 20 to two collective bargaining agreements ("CBA"). This motion stems from the unfortunate intersection of both the current recession and the state of healthcare in one of our poorest communities. There are no winners, only an attempt at damage...

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IN RE NASSBRIDGES, 434 B.R. 573 (2010)
United States Bankruptcy Court, C.D. California Filed:CA Aug. 17, 2010 Citations: 434 B.R. 573, 8:08-ap-01326-TA., 8:08-bk-12510-TA

STATEMENT OF DECISION AFTER TRIAL THEODOR C. ALBERT, Bankruptcy Judge. This matter was tried before the court July 19-22, 2010, and taken under submission. All exhibits were received in evidence as were the testimony of the witnesses both by declaration and by live cross examination and re-direct. After considering the evidence the court renders this Statement of Decision. This is an action brought by the Murrays to determine whether their claim against the debtor should be held non-...

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