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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 Robert D. Martin

In re A&H, Inc., Case No. 89-01259-11 (12/04/1990) (122 B.R. 84) -- Judge Robert D. Martin 12/04/1990

Statute/Rule References:
11 U.S.C. § 502 -- Allowance of Claims

Key Terms:
Claims - Contingent

In re Frazier, Case No. 90-00085-7 (07/10/1990) (116 B.R. 675) -- Judge Robert D. Martin 07/10/1990

Statute/Rule References:
11 U.S.C. § 522(d) -- Exemptions - Federal

Key Terms:
Exemptions

In re Wisconsin Dells Muck Farms, Inc., Case No. 90-00221-11 (07/09/1990) -- Judge Robert D. Martin 07/09/1990
Michael E. Kepler, Trustee v. Clifford & Relles, SC (In re Orshak), Adv. No. 89-0233, Case No. 88-02082-7 (06/26/1990) -- Judge Robert D. Martin 06/26/1990
Peter M. Gennrich, Trustee v. Montana Sport USA, Ltd. (In re International Ski Service, Inc.), Adv. No. 89-0152, Case No. 89-00738-7 (06/25/1990) (119 B.R. 654) -- Judge Robert D. Martin 06/25/1990

Statute/Rule References:
11 U.S.C. § 547 -- Preferences

Key Terms:
Preferences
Turnover of Property

Cheryl L. Theis v. Michael R. Hartman (In re Hartman), Adv. No. 90-0004, Case No. 89-03037-7 (06/12/1990) -- Judge Robert D. Martin 06/12/1990

Statute/Rule References:
11 U.S.C. § 523(a)(6) -- Nondischargeability - Willful and Malicious Injury

Key Terms:
Collateral Estoppel
Default Judgment
Willful and Malicious - Defined

Beach, Carpenter, Carpenter, Trainer, Clay, and McCarty v. First Union National Bank of North Carolina (In re Carley Capital Group), Adv. No. 89-0223, Case No. 89-00587-11 (05/25/1990) (118 B.R. 982) -- Judge Robert D. Martin 05/25/1990

Statute/Rule References:
11 U.S.C. § 544 -- Trustee as Lien Creditor
11 U.S.C. § 547 -- Preferences
11 U.S.C. § 552 -- Postpetition Effect of Security Interest
Fed. R. Bankr. P. 1009 -- Amendment of Petition and Schedules
Fed. R. Bankr. P. 3002(c) -- Time for Filing Proof of Claim
Fed. R. Bankr. P. 7012 -- Dismissal for Failure to State Cause of Action

Key Terms:
Cash Collateral
Claims
Letters of Credit
Mortgages - Interpretation
Preferences
Rents and Profits
Rule Against Perpetuities
Taxes

Judge Thomas S. Utschig

Jones Oil Company, Inc. v. Intercity Oil Co., Inc. and Trustee Edward Zappen (In re Intercity Oil Co., Inc), Adv. No. 89-0073, Case No. 88-02497-7 (10/01/1990) (122 B.R. 358) -- Judge Thomas Utschig 10/01/1990

Case Summary:
Plaintiff oil company's adversary proceeding filed to compel trustee to avoid lien of IRS on debtor's vehicles, inventories and accounts receivables in order to fund plaintiff's administrative claim under 11 U.S.C. § 546(c) is dismissed.  Plaintiff sold gasoline and fuel oil to debtor and sought reclamation pursuant to § 546(c) and Wis. Stat. § 402.702(2).  Plaintiff did not have a right of reclamation under Wisconsin law; its petroleum products were sold by debtor to good-faith purchaser before plaintiff made its demand for reclamation.

Statue/Rule References:
11 U.S.C. § 546(c) -- Right of Reclamation
Wis. Stat. § 406.702(2) -- Right of Reclamation

Key Terms:
Reclamation – Right Of

In re Novitzke, Case No. 88-01771-7 (09/28/1990) (120 B.R. 483) -- Judge Thomas Utschig 09/28/1990

Case Summary:
U.S. Trustee's objection to flat fee charged by chapter 7 debtor's attorney is dismissed.  Court applies factors identified in In re Reliable Investors Corp., 60 B.R. 98 (Bankr. W.D. Wis. 1986) and determines that flat fee of $3,000 was reasonable, even though that amount exceeded by $487 what fee would have been under a hypothetical hourly rate.

Key Terms:
Attorney Fees

Melvyn L. Hoffman v. Internal Revenue Service (In re Linmar, Inc.), Adv. No. 89-0030, Case No. 84-00614-7 (08/03/1990) -- Judge Thomas Utschig 08/03/1990

Case Summary:
Court interprets ambiguous trustee appointment order of October 28, 1986, as placing sole responsibility for the collection, recording and paying of payroll taxes on the debtor corporations' "agent" Paul Hemker.  The trustee, Melvin Hoffman, was therefore not responsible for collecting, recording and paying those taxes.

Assuming the trustee to be a "responsible person" pursuant to 26 U.S.C. § 6672, he is not entitled to indemnification from the bankruptcy estate for any payments made for a 100% penalty assessed pursuant to that provision.  Citing Levit v. Ingersoll Rand Financial Corp., 874 F.2d 1186 (7th Cir. 1989).

Payments made by trustee as a "responsible person" pursuant to 26 U.S.C. § 6672 to satisfy 100% penalty do not constitute administrative expense under 11 U.S.C. § 503(b)(1)(a).  11 U.S.C. § 346(f) obligates trustee to withhold from wage claims any amount required under applicable federal tax law.  Result is not changed by fact that trustee was able to collect substantial amount ($160,000) for payment to holders of unsecured and administrative claims.

Post conversion payments made for 100% tax penalty pursuant to 11 U.S.C. § 6672 are not entitled to administrative super priority status under 11 U.S.C. § 726(b).  Court's finding that payments were not entitled to administrative expense status under 11 U.S.C. § 503(b) mandates this result.

Statue/Rule References:
11 U.S.C. § 346(f) -- Trustee Tax Withholding Obligations
11 U.S.C. § 503 -- Administrative Expenses
26 U.S.C. § 6672 -- "Responsible Person" - Tax Withholding

Key Terms:
Administrative Expenses
Taxes
Taxes - Penalties

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