Case Roundup

2nd Circuit In Re: Becker (04/28/05 - No. 03-5005) Court properly ruled that IRS was entitled to assert claim against debtor's estate for unpaid employment taxes despite the fact that timely assessment against debtor for those taxes had been erroneously abated and was reinstated only after the limitations periods for making such assessments had expired. 3rd Circuit

Hefta v. Comm. of Unsecured Creditors (04/27/05 - No. 03-3944) In a bankruptcy action, plaintiff's letter informing claims agent of his claim against the debtors did not constitute a properly filed proof of claim since it was too vague to actually put debtors on notice of the claim. In Re Zinchiak (04/28/05 - No. 03-4509) Court did not abuse its discretion when it reopened a bankruptcy case and allowed a petition to fix the fair market value of certain real estate under Pennsylvania's Deficiency Judgment Act. 8th Circuit Apex Oil Co. v. Sparks (04/29/05 - No. 04-2489) Denial of plaintiff's motion to reopen its bankruptcy case pursuant to 350(b) is affirmed. Court did not abuse its discretion by refusing to reopen a case that had been fully administered and closed for more than 7 years.