Opinions

The Western District of Wisconsin offers a database of opinions for the years 1986 to present, listed by year and judge. For a more detailed search, enter a keyword, statute, rule or case number in the search box above.

Opinions are also available on the Government Printing Office website for Appellate, District and Bankruptcy cases. The content of this collection dates back to April 2004, though searchable electronic holdings for some courts may be incomplete for this earlier time period.

For a direct link to the Western Wisconsin Bankruptcy Court on-line opinions, visit this link.

Judge Thomas S. Utschig

In re Derrick, Case No. 93-10404-12 (10/06/1994) -- Judge Thomas S. Utschig 10/06/1994

Case Summary:
Trustee objected to debtor’s voluntary dismissal of case. Court concluded that under 11 U.S.C. § 1208, the court “shall” dismiss a case upon the debtor’s request. The only basis for delaying dismissal would be an allegation of fraud on the debtor’s part, which was not raised by the trustee. A chapter 12 debtor has a right to the immediate dismissal of the case, without notice or a hearing, unless there is evidence that the debtor engaged in fraud which would render the dismissal unjust.

Statue/Rule References:
11 U.S.C. § 349 -- Dismissal

Key Terms:
Dismissal
Judicial Liens
Satisfaction of Judgment

In re F.F. Mengel Company, Case No. 93-52312-7 (09/23/1994) -- Judge Thomas S. Utschig 09/23/1994

Case Summary:
Amounts sought by bank for “residual value” of leased equipment were not provided for in lease agreement. The bank contended that it was entitled to not only the rents “lost” as a result of the debtor’s failure to comply with the lease, but also an additional amount which constituted the expected value of the items at the end of the lease term. As the contract did not specify that such damages were to be awarded in the event of default, court would construe the agreement against its drafter (the bank’s predecessor). Accordingly, the objections to the bank’s proof of claim were sustained.

Key Terms:
Contract Disputes

In re Voelker, Case No. 92-52524-13 (12/23/1993) (164 B.R. 308) -- Judge Thomas S. Utschig 12/23/1993

Case Summary:
Bankruptcy court found that federal tax lien does not attach to items claimed exempt by debtor under 26 U.S.C. § 6334(a). Exemption statutes are to be liberally construed in favor of debtors. Enumerated items in § 6334(a) are not only exempt from levy, but from reach of federal tax lien as well. 26 U.S.C. § 6331(b) defines "levy" as "the power of distraint and seizure by any means." District court reversed the bankruptcy court ruling and remanded for further proceedings. The Seventh Circuit affirmed the district court’s decision, concluding that the tax lien did indeed attach to exempt property.

Statue/Rule References:
11 U.S.C. § 522(c) -- Exemptions - As Against Federal Tax Liens
28 U.S.C. § 6331(b) -- IRS Levy
28 U.S.C. § 6334(a) -- Exemptions From Federal Tax Liens

Key Terms:
Exemptions
Taxes -- Liens