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

Teddy C. Ballard, Sr. and Evelyn M. Ballard v. State of Wisconsin, United States of America, Department of Treasury, and State of Illinois (In re Ballard), Adv. No. 90-0140, Case No. 90-00826-7 (05/09/1991) (131 B.R. 97) -- Judge Thomas S. Utschig 05/09/1991

Case Summary:
IRS cannot assert defense of sovereign immunity in preference action by chapter 7 debtor. Wages received by creditor during preference period pursuant to prepetition garnishment constitute a "transfer by the debtor of an interest in property" for purposes of § 547. Equality of distribution among creditors is a fundamental tenet of the bankruptcy code and as such should take precedence over considerations of administrative efficiency. Continuing levy concept does not save IRS garnishments from potential application of preference provision.

Statute/Rule References:
11 U.S.C. § 547 – Preference

Key Words:
Preferences
Sovereign Immunity