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Bar News - November 23, 2007

NH Bankruptcy Court Opinion Summaries

Note: The full text of the opinions below will be available on the Bankruptcy Court’s web site at

In re Packer, 2007 BNH 039, issued Nov. 6, 2007 (Deasy, J.) (unpublished) (sustaining an objection to confirmation of the debtors’ chapter 13 plan on the grounds that the plan impermissibly attempted to designate where the IRS should apply the debtors’ income tax overpayment because (1) preconfirmation the IRS had already exercised its discretion under 26 U.S.C. § 6402(a) to apply the overpayment to a prepetition tax obligation as permitted by 11 U.S.C. § 362(b)(26) and 553, and (2) declining to exercise any discretion the Court might have under 11 U.S.C. § 105(a) to permit the debtors to setoff, via a provision in their chapter 13 plan, any prepetition tax overpayment against outstanding prepetition tax liabilities of the debtors’ choice).

In re Perrotta, 2007 BNH 040, issued Nov. 7, 2007 (Deasy, J.) (published) (denying the United States Trustee’s motion for a Rule 2004 exam because the very short time limits under 11 U.S.C. § 704(b) to make a determination as to whether a debtor’s case should be presumed to be an abuse and then to file a motion seeking dismissal under 11 U.S.C. § 707(b)(2) can only lead to the conclusion that Congress intended the trustee to file a motion to dismiss first and investigate beyond the documents submitted by the debtor later).


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