Legal Opinion
Daniels v. Agin
Court of Appeals for the First Circuit
Decided November 25, 2013No. 18-8022PublishedCited by 33 opinions
1Opinion of the Court
KAYATTA, Circuit Judge.
Ruling on motions for summary judgment in a bankruptcy proceeding, the bankruptcy court made two determinations that are the primary subject of this appeal. First, the court ruled that the debtor failed to maintain his profit-sharing plan in substantial compliance with the applicable tax laws. This ruling meant that assets in the profit-sharing plan and two IRAs funded with plan assets were part of the bankruptcy estate, available to satisfy the claims of creditors. Second, the bankruptcy court ruled that the debtor intentionally failed to disclose, and in fact…
2Cases cited36 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Pioneer Investment Services Co. v. Brunswick Associates Ltd. PartnershipSupreme Court of the United States · 1993
- United States v. Ilario M.A. ZanninoCourt of Appeals for the First Circuit · 1990
- Bankr. L. Rep. P 71,787 in Re John E. Tully, Debtor. Henry J. Boroff, Trustee in Bankruptcy of John E. Tully v. John E. TullyCourt of Appeals for the First Circuit · 1987
- Desmond v. Varrasso (In Re Varrasso)Court of Appeals for the First Circuit · 1994
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3Cited by33 opinions
- Harris v. Scarcelli (In Re Oak Knoll Associates, L.P.)Court of Appeals for the First Circuit · 2016
- Vargas-Colon v. Fundacion Damas, Inc.Court of Appeals for the First Circuit · 2017
- Premier Capital, LLC v. Crawford (In Re Crawford)Court of Appeals for the First Circuit · 2016
- Hannon v. ABCD Holdings, LLCCourt of Appeals for the First Circuit · 2016
- Lopes v. RiendeauDistrict Court, D. Massachusetts · 2016
28 more not listed; retrieve them via the Exa API.