Ho, Ho, Ho (and then some)

1st Circuit US v. Torres (12/16/05 - No. 04-9006) Sovereign immunity bars awards for emotional distress damages against the federal government under Bankruptcy Code section 105(a) for any willful violation of Bankruptcy Code section 524, and sovereign immunity is not waived by Bankruptcy Code section 106. 2nd Circuit Whelton v. Educ. Credit Mgmt. Corp. (12/16/05 - No. 04-4844) Bankcruptcy court determination that the discharge of defendant's student loan debt under Chapter 13 should be vacated is affirmed where the debtor did not provide the student loan creditor adequate notice of his attempt to discharge his student loan debt. 4th Circuit In re: Charco, Inc. (12/13/05 - No. 04-2492) If a state requires that a judgment be recorded before it is effective against a class of third parties acquiring liens on real property, an unrecorded judgment in the state is not effective against a recorded federal tax lien under Treasury Regulation 301.6323(h)-1(g). 7th Circuit In re: Payne (12/14/05 - No. 05-1941) Debtor may not obtain discharge of tax debt if debtor failed to file a return until after the IRS assessed the tax; unless the debtor was making a reasonable effort to comply with his/her tax obligations. 9th Circuit Miles v. Okun (12/12/05 - No. 03-55963) 11 U.S.C. section 303(i) completely preempts state law tort actions for damages predicated upon the filing of an involuntary bankruptcy petition. Suncrest Healthcare Ctr. LLC v. Omega Healthcare Investors, Inc. (12/14/05 - No. 03-17195) Reversal of a bankruptcy court's entry of summary judgment in an adversary proceeding brought by appellant to recover Medicare overpayments for cost reimbursements is reversed where the district court erred as a matter of law in its interpretation of a written agreement between the principals.