Bankruptcy Law Reporter Index-Summary

IDENTITY THEFT

– Computer network hacking, Fla. man indicted (D.N.J.), 1227
– Consumer complaints rising in weak economy, officials say, 346
– Debt collector probe of victim may be willful FCRA violation (S.D. Ohio), 169
– FAQ guide, FTC and banking regulators issue, 863
– For-profit service industry, consumer group urges FTC to review practices, 419
– FTC Consumer Sentinel Data Book, identity theft number one complaint in 2008, report says, 306
– Information security, economic downturn heightens risks, Analysis and Perspective, 1084
– National breach notice standard, FTC and DOJ call on Congress to pass, 908
– Prevention rule, FTC releases guidance, 478; retailers concerned re potential liability, 510
– Smishing and botnets, IRS conferees discuss threats and efforts to combat, 863

INCOME CALCULATION

See PROJECTED DISPOSABLE INCOME

INFORMATION TECHNOLOGY

– Chapter 11 filings

– – Astrata Group Inc., location-based IT services and solutions designer and developer (Bankr. D. Nev.), 1214
– – ESPRE Solutions Inc., internet IT firm (Bankr. N.D. Tex.), 190
– – Incentra Solutions Inc. and affiliates, IT services provider (Bankr. D. Del.), 191
– – Silicon Graphics Inc. and affiliates, high-performance server, visualization, and storage solutions provider (Bankr. S.D.N.Y.), 501; first amended joint reorganization plan filed, disclosure statement approved, 1380

– Data security, economic downturn heightens risks, Analysis and Perspective, 1084

INSURANCE

– Administrative expense priorities, contract entered or assumed by debtor during bankruptcy, accrual of creditor claim against estate (U.S., rev sought), 579; (rev den), 956
– AIG collapse, bankruptcy court powers needed to avert repeat, Obama says, 413; bankruptcy would not have sparked financial disaster, founder tells House panel, 471; Gen Re subsidiary CEO sentenced re role in scheme (D. Conn.), 892
– Annuities

See ANNUITIES

– Asbestos exposure, third-party claims against debtor's insurers, jurisdiction (U.S., oral arg), 434; (rvs and rem), 883
– Congressional Outlook 2009, Special Report, 132
– Consumer credit report obtained for permissible purpose, insurance company mailing was firm offer (3d Cir.), 1537
– Delphi Corp.

– – Retiree health care coverage, bill to apply TARP money to fund

See LEGISLATION, FEDERAL, S 1663

– – Salaried retirees, approval of plan to cut benefits sought (Bankr. S.D.N.Y.), 183; defined benefit plans to end, PBGC expected to take over, 798; PBGC to take over 6 plans, 1061; IUE-CWA and GM reach agreement re new plan, 1291; suit filed re PBGC action (E.D. Mich.), 1338

– Disability insurance benefits included as income in means test CMI calculation, dismissal of Ch. 7 case proper (9th Cir.), 161
– Estate property, causes of action, abandonment of asset (U.S., rev sought), 244; (rev den), 314
– Health insurance, one-fifth of U.S. adults underinsured in 2007, report says, 536
– Mortgage fraud insurance, CUNA Mutual offers first coverage to retail credit unions, 1197
– Turnover of proceeds, debtor has no right to jury trial in trustee action (1st Cir.), 976

INTELLECTUAL PROPERTY

– Morgan & Finnegan LLP, law firm files for Ch. 11 protection (Bankr. S.D.N.Y.), 406
– Patent applications and sale proceeds, attorneys' lien attaches (Mass.), 1142
– Trademark rights, debtor may not assume without consent of owners (U.S., rev den), 399

INTERNAL REVENUE SERVICE (IRS)

– Binding contract transitional relief, reconsideration of summary judgment grant denied (D.N.J.), Case in Brief, 800
– Business manager for school not responsible party (Bankr. D. Minn.), Case in Brief, 613
– Capital gains taxes owed IRS re farm sale not entitled to priority (D. Kan.), 461
– Collection case remanded to appeals office (T.C.), Case in Brief, 302
– Complex tax code and taxpayer financial woes top IRS problems, Taxpayer Advocate reports, 68
– Continuity of interest, corrections to new rules issued, News Brief, 11
– Economic crisis, IRS seeking balance in response, Commissioner says, 269
– Employees should facilitate remedies for taxpayers facing difficulties, Taxpayer Advocate says, 308
– Employment taxes, rejection of offer-in-compromise proper (2d Cir.), Case in Brief, 1070
– Failure to file motion to extend time to appeal, denial of claims against IRS proper (W.D. Wash.), Case in Brief, 412
– Federal tax lien, debtor may strip from property (W.D. Pa.), Case in Brief, 505
– Identity theft, smishing and botnets, IRS conferees discuss threats and efforts to combat, 863
– Income taxes

– – Assessments, summary judgment proper (10th Cir.), Case in Brief, 688
– – Failure to pay, Chrysler exec faces suit, 1338

– Individual tax repayments, collection financial standards used to calculate updated, 381
– Motion to dismiss improperly denied (B.A.P. 1st Cir.), Case in Brief, 375
– Offers in compromise, new Form 656 easier to use, IRS says, 1120
– Past due taxes, penalties, and interest owed to IRS, attorneys' fee award proper (B.A.P. 10th Cir.), Case in Brief, 411
– Ponzi scheme victims may treat loss as investment theft and use safe harbor to file, IRS announces, 418
– Private debt collection program

– – Bill to repeal

See LEGISLATION, FEDERAL, HR 796

– – Bipartisan group of senators urge IRS and Treasury Dep't to give program time to work, 307
– – Internal review to be conducted, 197; program to end, 339; N.Y. lawmakers seek reversal of decision, 340
– – Unions and consumer groups urge senate to end, 307

– Proof of claim, debtors unable to offer reliable evidence, challenge properly dismissed (E.D. Tenn.), Case in Brief, 375
– PT-1 Communications trustee granted summary judgment, awarded tax refund (Bankr. E.D.N.Y.), Case in Brief, 502
– Rejection of offer in compromise not abuse of discretion (T.C.), Case in Brief, 131
– Securities loan guidance could lead to rulemaking, Treasury official says, 522
– Seizure guidelines, agency complies in most cases, TIGTA reports, 813
– Taxpayer assistance orders, proposed rules to update handling issued, 1080
– Trust fund taxes, violation of sale pact not shown, contempt order properly denied (W.D. Ky.), 116
– Trustee reporting exception, IRS notes, News Brief, 807
– Washington Mutual asks court to void portion of money owed to IRS (Bankr. D. Del.), 121

INTERNATIONAL DEVELOPMENTS

– Banking regulatory system, international cooperation, progress made but obstacles remain, officials say, 1429
– Chapter 15 filings

– – Independencia SA, Brazilian beef and leather producer (Bankr. S.D.N.Y.), 331
– – Lehman Bros. Finance AG, Swiss subsidiary (Bankr. S.D.N.Y.), 361
– – Nortel Networks Corp. and subsidiaries in US and Canada, communications provider (Bankr. D. Del.), 89; underfunded plans, PBGC takes control, 1020; stalking horse asset and share sale agreement reached, 1061; firm files objection to IRS proofs of claim, 1335; stipulation covering portion of claim approved, 1520
– – Samsun Logix Corp., shipping and trading firm (Bankr. S.D.N.Y.), 372

– Congressional Outlook 2009, Special Report, 132
– Delphi Corp., EU approves acquisition by Platinum Equity LLC, 1137
– Russian court issues guidance re legal obligations of banks in bankruptcy and tax cases, 1182
– Tax liabilities, Russia will not allow insolvent firms to shake off, 219

INTERNET

– Chapter 11 filings

– – ESPRE Solutions Inc., IT firm (Bankr. N.D. Tex.), 190
– – Idearc Inc. and affiliates, print, online, and wireless publishing and advertising provider (Bankr. N.D. Tex.), 500
– – Journal Register Co. and subsidiaries, print and online publisher (Bankr. S.D.N.Y.), 256; joint amended plan confirmed, 973; emergence announced, 1182
– – Philadelphia Newspapers LLC, print and online publisher (Bankr. E.D. Pa.), 255; automatic stay, extension to nondebtors proper in suit related to bankruptcy (E.D. Pa.), 1056
– – Silicon Graphics Inc. and affiliates, high-performance server, visualization, and storage solutions provider (Bankr. S.D.N.Y.), 501; first amended joint reorganization plan filed, disclosure statement approved, 1380
– – Sun-Times Media Group Inc. and affiliates, newspaper and online site operator (Bankr. D. Del.), 465; Chicago Newspaper Guild members reject concessions to meet prospective buyer demands, 1337; sale approved after concessionary labor contract ratified, 1458
– – The Parent Co. and subsidiaries, eCommerce and eContent provider for families (Bankr. D. Del.), 37

– E-mailed confirmation containing credit card expiration date does not violate FACTA (S.D. Fla.), 658
– Online case filings, negligence claims re failure to redact sensitive data dismissed for lack of damage (Bankr. D.S.C.), 1187
– Out-of-state lenders, extension of state usury law proper (Pa. Commw. Ct.), 1082
– Payday loans

– – International lender settles FTC charges (D. Nev.), 1392
– – Lender licensing law does not violate Commerce Clause (10th Cir.), 45

INVOLUNTARY BANKRUPTCY

– Breach of contract claims, motion to transfer to district where involuntary bankruptcy pending granted (D. Minn.), 1289
– Lawyer never hired by debtor may not appeal orders (D.V.I.), 32

IRS

See INTERNAL REVENUE SERVICE (IRS)

ITALY

– Alitalia-Linee Aeree Italiane S.p.A., Italian antitrust authority will not block restructuring deal, 87
– Chrysler and Fiat reach tentative contract with UAW, 575; Chrysler and affiliates file for Ch. 11 protection, announce deal with Fiat (Bankr. S.D.N.Y.), 587; lender objections overruled, 588; first-day motions approved, hearings set, 589; U.S. government involved in filing and deal with Fiat, 590; UAW members ratify concessions, 592; lenders oppose deal at hearing, 715; product liability claimants and advocates object to treatment of claims under proposed sale, 716; pension funds challenge sale, 719; dispute holds up passage of House bill, 723; pension fund motion to stay pending appeal granted (2d Cir.), 749; sales agreement amended to allow Chrysler to assume lemon law claims, 750; deal finalized (U.S., inj vac), 791; Chrysler pension plans will continue after sale, PBGC says, 791; absolute priority rule, lawyers fear impact of Supreme Court decision, 837; most assembly plants and supply facilities to reopen, 886; Italian government will not probe deal, 887; sale approval (U.S., rev sought), 912; board of directors named, 922; used cars, consumer groups seek FTC rule requiring warning re liability protection, 1012; EU antitrust regulator approves deal, 1052; pension fund attempt to block sale rejected (2d Cir.), 1135; new Chrysler accepts liability claims re old Chrysler post-sale accidents, 1246; settlement finalized, 1337; pension fund appeals (U.S., rev sought), 1366
– Tax debt, new rules allow restructuring before bankruptcy, 58