U.S. Supreme Court

Howard Delivery Serv., Inc. v. Zurich Am. Ins. Co. (06/15/06 - No. 05–128)

In the context of bankruptcy law, premiums owed by an employer to a workers' compensation carrier do not fit within 11 U.S.C. section 507(a)(5), which accords priorities, among unsecured creditors' claims, for unpaid contributions to "an employee benefit plan."

http://laws.lp.findlaw.com/us/000/05128.html

U.S. 1st Circuit Court of Appeals

U.S. v. Sayer (06/13/06 - No. 05-1917, 05-1918)

Judgment of the district court in a tax case involving a farm is vacated insofar as it includes foreclosure of the property and remanded for dismissal of the federal government's foreclosure claims where the federal government failed to satisfy a Maine tax lien on the property within the prescribed period, thus the tax lien took priority over the foreclosure.

http://laws.lp.findlaw.com/1st/051917.html

Boyd v. Commissioner of IRS (06/13/06 - No. 05-2517)

Dismissal of a tax suit involving the distinction between a "levy" and an "offset" is affirmed where: 1) the tax court did not have jurisdiction over the case since there had been no determination by an IRS appeals officer; and 2) the procedural differences between levy and offset were not eliminated, thus the court's jurisdictional ruling had no adverse impact on plaintiffs' substantive rights.

http://laws.lp.findlaw.com/1st/052517.html

U.S. 9th Circuit Court of Appeals

ZiLOG, Inc. v. Corning (06/15/06 - No. 04-15787, 04-15794)

A bankruptcy court's decisions are reversed as to: 1) grant of summary judgment to a bankruptcy debtor on female employees' sex discrimination claims; 2) discharge of the employees' statutory, contract and tort claims; 3) a permanent injunction against the employees' pursuit of those claims; 4) a determination that the women failed to show excusable neglect for not filing those claims on time; and 5) an award of sanctions.

http://caselaw.lp.findlaw.com/data2/circs/9th/0415787p.pdf

U.S. 11th Circuit Court of Appeals

Guerra v. Fernandez-Rocha (06/12/06 - No. 06-10159)

Dismissal of adversary complaint, brought based on debtor's failure to comply with Florida's Financial Responsibility Act, is affirmed where the debt in issue is dischargeable in bankruptcy.

http://caselaw.lp.findlaw.com/data2/circs/11th/0610159p.pdf

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