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The landscape of personal bankruptcy is changing. Each year since 2000, Ohio bankruptcy law has grown more conservative toward debtors in bankruptcy. The Supreme
Court of Ohio mirrors this trend through their opinions expressed in court judgments that limit or abolish longstanding individual rights.
With the current generation of the Bankruptcy Abuse Prevention and Consumer Protection Acts now pending before The
House and The Senate, debtors should expect additional limitations on protection afford individuals by the U.S.
Bankruptcy Courts in Ohio. As an alternative to bankruptcy, debtors may find effective options through third party,
commercial services. Generally, third party assistance will improve credit ratings somewhat while filing
bankruptcy destroys credit ratings for several years. The following resources may be worthy of
consideration. The sites below were reviewed for relevancy and content pertaining to Ohio bankruptcy issues and laws. For more information regarding our selection of
resources, please see our
review policy. We welcome all submissions.
Approved sites will be included within 3 business days.
Financial Issues - Recommended Sites:
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- The Bankruptcy Law Firm - Los Angeles Bankruptcy Lawyers - Los Angeles Bankruptcy Lawyers - Former California Bankruptcy Judge handling bankruptcy for consumers and creditors throughout Southern California.
Recent Notable Opinions from Ohio Bankruptcy Courts
Brown v. Brooks, Case No. 97-16744 Chapter 7, Adversary No. 01-1389, decided January 3, 2003 by the Ohio
Bankruptcy Court for the Southern District. Ex-husband Brown filed an adversary proceeding in connection with a
Chapter 7 case filed by Brooks, his former wife. In Chapter 7, Brooks requested discharge of her debts created
by the decree of dissolution of marriage (and agreed separation agreement within). In particular, Brown sought a
determination of non-dischargeable status while Brooks responded with a motion for summary judgment discharging
the adversary proceeding. The Ohio Bankruptcy Court for the Southern District held: The Creditor has the burden
of proof to show a debt is nondischargeable under 11 U.S.C. 523(a). Once the Creditor establishes the debt may
be covered by this section, the burden of proof shifts to the debtor, who must show, by clear and convincing
evidence, any applicable exception which may allow discharge. Hart v. Molino (In re Molino) 225 B.R. 904, 907
(B.A.P. 6th Cir. 1198). In this particular case, because The Husband/Creditor provided proof (A) the debt arose
from a dissolution decree, and (B) all rights to spousal support where waived. Because of custom drafting of
agreements included within the agreed separation agreement, the Ohio Bankruptcy Court found a genuine issue of
fact and required strict proof of all applicable exceptions.
Recent Notable Opinions of the Supreme Court of The United States:
Young v. United States, Docket Number: 00-1567 IN THE SUPREME COURT OF THE UNITED STATES, Argued January 9,
2002, Decided March 4, 2002. Cornelius and Suzanne Young failed to include payment with their 1992 income tax return
filed on October 15, 1993. After filing Ch. 13, the IRS assessed tax liability and the Ch. 13 case was later
dismissed for their inability to pay taxes through the plan. A new case initiated under Ch. 7 resulted in discharge of the Young's debts. Under the Code, the IRS
generally maintains a priority for payment for taxes due within three years of filing a petition under 11 USC
507(a)(8)(A)(i). This priority renders recent taxes non-dischargeable according to 11 U.S.C. 523(a)(1)(A). When
the IRS subsequently demanded payment after the Ch. 7 discharge, the Youngs filed a motion to reopen their
Chapter 7 case and specifically discharge all taxes demanded because liability arose before the 11 U.S.C. 507(a)(8)(A)(i)
three-year look-back period. The District Court found for the IRS, holding the look-back period was tolled
while the Ch. 13 case was pending, and further concluded the 1992 debt had not been eliminated by the Young's
Ch. 7 discharge even though no objection to discharge was filed. The Court of Appeals affirmed the Ohio
Bankruptcy Court. Held: In a unanimous opinion
delivered by Justice Antonin Scalia, the Court determined the 11 U.S.C. 507(a)(8)(A)(i) look-back period was tolled during
the pendency of the Chapter 13 case upon the filing of the petition. Justice Scalia reasoned the look-back
period was tolled by operation of law because the Code does not explicitly prohibit equitable tolling in
favor of the IRS. The implication of this decision affects all Ohio bankruptcy cases. The look-back period
applicable to taxes assessed by the State of Ohio are also presumably tolled by initiating any Ohio
bankruptcy proceeding.
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