Harold L. Mai
How Judge Mai rules, drawn from 21 signed orders. Every observation links to the order it came from.
Judge Mai no longer hears cases. This profile is preserved as a historical record of how they ruled.
How Judge Mai decides
Patterns drawn from this judge's own signed orders. Every observation links to the order it came from.
What persuades
The government needed evidence of a knowing and intentional tax violation, not merely suspicious timing or sparse documents.
“the stipulated facts and exhibits do not establish that Mr. Peterson knew he had a duty to pay the tax and that he voluntarily and intentionally violated that duty.”
Procedural preferences
When a sale primarily benefited secured collateral, reasonable preservation and disposition costs belonged against that collateral before unequal professional payments.
“all reasonable costs and expenses of preserving or disposing of secured property, to the extent of any benefit to the holder of a secured claim, will be surcharged against the secured property.”
Cautions
A no-asset trustee was not required to fund environmental compliance personally or operate a business indefinitely before abandonment.
“the trustee may not be required to incur debt or otherwise expend his personal resources on the estates in his charge.”
Signed rulings
A grounded sample of orders signed by this judge, with the verbatim dispositive language.
“Based upon the foregoing, the court will enter an order granting the defendant IRS’s Motion for Summary Judgment and denying the plaintiffs/debtors’ Motion for Summary Judgment.”
“The court will enter an order allowing the application for an administrative expense for the principal amount of the taxes and for the interest thereon up to the date of conversion.”
“the Proof of Claim of the IRS should be, and it hereby is, disallowed and the Objection thereto sustained to the extent inconsistent herewith.”
“Therefore, the court ordered the entire fee returned, if it had not already been refunded.”
“The facts, as developed at trial, do not establish a willful and malicious injury within the meaning of § 523(a)(6).”
“It is clear that pursuant to § 523(a)(1)(B), the debt arising from the years in which he failed to file returns is non-dischargeable as to Mr. Pruitt.”
“the court concludes that such debt is dischargeable as to her.”
“Trustee is awarded judgment on the complaint and debtor is ordered to turnover to trustee the following:”
“ORDERED, ADJUDGED, AND DECREED that the above-described property be, and the same hereby is, property of the estate herein, and not exempt;”
“The A & T Trailer Park has no value to the estate, and it is presently burdensome to the estate within the meaning of 11 U.S.C. § 554. Therefore, the trustee shall be authorized to abandon the property.”
“the court concludes that the balance of the equities in this case clearly favors rejection of the collective bargaining agreement.”
“The creditors have carried their burden of proving that the other property claimed as exempt, namely, the household goods and artwork, the beneficial interest in a Mexican trust, and the shares of stock are not ‘exempt from process’ as property by the entirety under Wyoming law.”
“Therefore, the court will grant the debtor’s application and will authorize the debtor to implement interim changes, in the six (6) specific areas listed above, in the collective bargaining agreement.”
A historical record
Judge Mai 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.