Vincent J. Liuzza, Jr. served as the bankruptcy trustee for Texas Pig Stands, a venerable San Antonio, Texas, restaurant company. In an attempt to keep the restaurants afloat after a plan of reorganization had been confirmed, Liuzza failed to remit state sales taxes to the Texas Comptroller. The iss...   MORE>>

A panel of this court granted the unopposed motion of plaintiff and chapter VII trustee Kent Ries (“Ries”) for leave to appeal directly to this court pursuant to 28 U.S.C. § 158(d)(2)(A)(iii) after the bankruptcy court granted summary judgment to the debtor, Robert Paige (“Paige”). In re Pa...   MORE>>

The Industrial Division of the Communications Workers of America (“IUE-CWA” or “the union”), as the representative of approximately 2,100 retirees from Visteon Corporation’s manufacturing plants in Connersville and Bedford, Indiana, appeals the district court’s order, affirming the bankr...   MORE>>

Northwestern Mutual Life Insurance Company, Inc. (“Northwestern”), DFO Partnership (“DFO”), and AT&T Credit Holdings (“AT&T”) (collectively, the “Appellants” or “Claimants”), who are claimants in the bankruptcy proceedings of Delta Air Lines, Inc. ("Delta"), appeal from the judgm...   MORE>>

Goody’s Family Clothing, Inc. and certain of its direct and indirect subsidiaries (collectively “Goody’s” or “Debtors”) appeal the judgment of the District Court affirming the Bankruptcy Court’s decision to award “stub rent” as an administrative expense under 11 U.S.C. § 503(b) to...   MORE>>

Claimants in the bankruptcy proceedings of debtor Delta Air Lines, Inc., who are Owner Participants in leveraged leases of aircraft to Delta, appeal from the judgment of the United States District Court for the Southern District of New York (Berman, J.), affirming final orders of the United States B...   MORE>>

The matter on appeal pertains to the manner in which Rule 9024 of the Federal Rules of Bankruptcy Procedure is to be applied. Concluding that the courts below erred in holding that an order resolving a claim that has been objected to, but not litigated, constitutes an order “entered without a cont...   MORE>>

The issue in this case is narrow: is debtors’ interest in a 2006 tax refund, irrevocably applied pre-petition to 2007 taxes, subject to turnover under 11 U.S.C. § 542(a)? The Bankruptcy Appellate Panel (BAP) for this Circuit answered in the negative. We hold that only the amount of any subsequent...   MORE>>

In these consolidated cases, the bankruptcy trustee (“Trustee”) appeals from a decision of the Bankruptcy Appellate Panel (“BAP”) affirming the bankruptcy court’s determination that, having successfully avoided a preferential vehicle lien under 11 U.S.C. § 547, the Trustee was not entitle...   MORE>>

Ta Chong Bank (“the Bank”) filed a complaint wherein it asserted several claims against Hitachi High Technologies America, Inc. (“Hitachi”). Those claims were based on the Bank’s interest in the accounts receivable of a third party, CyberHome Entertainment, Inc. (“CyberHome”), pursuant...   MORE>>