Thomas M. Brahney III
How Judge Brahney rules, drawn from 14 signed orders. Every observation links to the order it came from.
Judge Brahney no longer hears cases. This profile is preserved as a historical record of how they ruled.
How Judge Brahney decides
Patterns drawn from this judge's own signed orders. Every observation links to the order it came from.
What persuades
An informal proof of claim must disclose the amount and nature of the debt and show an intent to hold the debtor liable.
“a document must contain a specific demand setting forth the amount and nature of the debt and the intent to hold the Debtor liable.”
Financial distress alone did not establish reasonable cause for failing to file, pay, or deposit withholding taxes.
“Because the Debtor here has offered no showing of reasonable cause other than that related to its financial condition prior to the filing of this case, the Court must find that the Debtor has not shown reasonable cause sufficient to excuse the imposition of penalties under §§ 6651 and 6656 for failure to file, failure to pay and failure to deposit.”
Procedural preferences
Evidence first disclosed on the morning of trial may be excluded when the opposing party reasonably relied on earlier discovery responses.
“For the foregoing reasons, this Court rules that evidence of tax liability for periods not revealed during discovery is inadmissible in this proceeding.”
A debtor seeking to use secured cash collateral must propose adequate protection rather than wait for the creditor to initiate the request.
“In actuality, the debtor must offer some form of adequate protection if required, to which the creditor may object and ask the court for a determination of adequacy.”
Cautions
A debtor cannot assume a financial-accommodation contract without curing defaults and providing adequate assurance of future performance.
“The Debtor cannot cure or provide adequate assurance that it will promptly cure the pre-petition default in the amount of $68,461.81. Accordingly, the ARC Agreement cannot be assumed.”
Tax debt may remain nondischargeable under alternative statutory paths even when the filing history is disputed.
“Under either possible version of the facts the taxes for the years 1982 through 1984 are nondischargeable.”
Signed rulings
A grounded sample of orders signed by this judge, with the verbatim dispositive language.
“Consequently, the Debtor is liable for 30.85% of the tax liability assessed against TAC for its failure to pay over any taxes owed by I.P.M. for the second quarter of 1983 and the third quarter of 1984 and for its failure to pay over any taxes owed by Operator Sales for the first quarter of 1981, the second and third quarters of 1983, and the third quarter of 1984. Because Rondo Inc. ceased to exist after September 11, 1984, the contention that TAC is liable for failing to pay over taxes allegedly owed by Rondo Inc. for 1985 is without merit.”
“the Court will dismiss the claims under 11 U.S.C. §§ 547 and 548”
“grant judgment in favor of the Trustee on the § 542 claim in the amount of $1,426.80. The Court grants judgment in favor of the Debtor in the amount of $368.20 on the § 542 claim.”
“On the Debtor’s Counterclaim, the Court grants judgment in favor of the IRS in the amount of $985.19.”
“For the above-mentioned reasons, Defendant’s Motion to Dismiss is DENIED.”
“the Court will deny the Debtor’s request for an abatement of taxes, interest and penalties in its entirety”
“As this Court has decided this matter on the grounds of adequate protection, as stated above, the Court feels that these arguments are moot and need not be decided.”
“Under these circumstances, the Court will allow the IRS to take these interpled funds, deposited with the Clerk of Court, as adequate protection of their secured claim in this bankruptcy case.”
“the written documents filed by them prior to July 31, 1985 do not constitute an informal proof of claim which can be amended.”
“IT IS ORDERED that the Motion for Leave to Withdraw Proof of Claim filed by the United States be, and it is hereby, GRANTED IN PART, only insofar as it raises the issue of abstention”
“the remaining issues of the United States’ Motion, and the Debtors’ Objection to Allowance of Claim, are considered MOOT.”
“this Court will enter an Order granting Airlines Reporting Corporation immediate and unconditional relief from the automatic stay”
“GRANTED with regard to the payment of administrative expense.”
“All other requests for relief in Cajun’s original Motion are MOOT”
“the request contained in Debtor’s Motion to Determine Payment of Maintenance and Cure be, and it is hereby, DENIED”
“the temporary restraining order and injunction sought by Debtor and Mr. Bell will not be granted”
“IT IS FURTHER ORDERED that the PRIORITY CLAIM of the IRS in the amount of $20,699.05 be, and it is hereby ALLOWED. IT IS FURTHER ORDERED that the UNSECURED NON-PRIORITY CLAIM of the IRS in the amount of $3,587.52 be, and it is hereby, DISALLOWED.”
A historical record
Judge Brahney no longer hears cases. This profile stays available as a record of how they ruled. If you're preparing for a matter, start from the court's current bench.