MEMORANDUM OPINION AUSTIN E. CARTER , United States Bankruptcy Judge . This contested matter comes before the Court on the Debtors' objection to a claim filed by the Department of the Treasury—Internal Revenue Service (the "IRS"). The Debtors objected to the priority asserted by the IRS regarding a portion of its claim, to which objection the United States of America, on behalf of the IRS, responded. The Court held a hearing on this matter April 14, 2015; the aforementioned parties...
MEMORANDUM OPINION John T. Laney, III , United States Bankruptcy Judge . This matter comes before the Court on a Motion for Judgment on the Pleadings (the "Motion") filed by James Lee Harrison ("J. Harrison"), Gary Harrison ("G. Harrison"), and Harrison Management and Consulting Group ("HMCG"), (collectively, the "Defendants"). The Court heard oral arguments on December 23, 2014, in Columbus, Georgia. At the conclusion of the hearing, on request of the parties, the Court extended the...
MEMORANDUM OPINION James P. Smith , Chief United States Bankruptcy Judge . This is an adversary proceeding in which Plaintiff seeks to have its claim against Debtor R. Scott Appling 1 determined non-dischargeable pursuant to 11 U.S.C. 523(a)(2)(A). As originally pled in its complaint, Plaintiff contended that when Debtor promised to use an anticipated tax refund to pay legal fees owed to Plaintiff, he committed fraud because he, in fact, never intended to do so. However, at trial,...
MEMORANDUM OPINION JAMES P. SMITH , Chief Judge . Before the Court are cross-motions for summary judgment on the trustee's motion to compel turnover of certain tax credits and refunds. The material facts are not in dispute. The Court, having considered the record and the applicable law, now publishes this memorandum opinion. "A motion for summary judgment should be granted when `the pleadings, depositions, answers to interrogatories, and admissions on file, together with the affidavits,...
MEMORANDUM OPINION Contested Matter JOHN T. LANEY, III , Bankruptcy Judge . This contested matter comes before the Court on a notice/motion of conversion to Chapter 7 filed by the Debtor ( see Dkts. 107 and 109) (such notice/motion hereinafter the "Conversion"), and an objection to the Conversion by Christopher Cohilas, Respondent, who claims an interest in this case as receiver. This proceeding is core under 28 U.S.C. 157(b)(2). The Court states its findings of fact and conclusions of...
MEMORANDUM OPINION John T. Laney, III , United States Bankruptcy Judge . This contested matter comes before the Court on a notice/motion of conversion to Chapter 7 filed by the Debtor ( see Dkts. 107 and 109) (such notice/motion hereinafter the "Conversion"), and an objection to the Conversion by Christopher Cohilas, Respondent, who claims an interest in this case as receiver. This proceeding is core under 28 U.S.C. 157(b)(2). The Court states its findings of fact and conclusions of...
Contested Matter MEMORANDUM OPINION AUSTIN E. CARTER , United States Bankruptcy Judge . This contested matter comes before the Court on an Objection to Claim by Camille Hope, as trustee in this case. In her objection, the trustee asks the Court to disallow claim number 7-1, filed by Quantum3 Group LLC as agent for MOMA Funding LLC (hereinafter, "MOMA"). The Debtor supports the trustee's objection. MOMA filed a response opposing the disallowance of the claim. MOMA, the trustee, and the...
