Bankruptcy

 

Social Security benefits that debtor had been receiving before filing for bankruptcy excluded from “projected disposable income” for purposes of Chapter 13 bankruptcy.

In re Ragos, 700 F.3d 220 (5^th Cir. 2012)

 

Lender, in failing to include all of the debts incurred by deed of trust borrower in proofs of claim was not asserting position that was inconsistent with the significantly larger debts that it later alleged in another bankruptcy.

In re Oparaji, 698 F.3d 231 (5^th Cir. 2012)

 

Tax

 

In tax evasion case, judge's statement about civic duties made to jury that citizens should pay their taxes did not constitute a denial of defendant's right to a fair trial because jurors were also instructed that Government had the burden of proof and was required to show that defendant owed taxes and also that Government had burden of proof to show that Defendant had failed to file tax returns and that he was presumed innocent.

U.S. v. Irby, 2012 WL 6579649 (5^th Cir. 2012)

 

Statute of limitations for attempting to evade income tax began on date that defendant created trust designed to conceal his assets, rather than the date the return was filed.

U.S. v. Irby, 2012 WL 6579649 (5^th Cir. 2012)