In re Foreman, No. 01-21400, 2007 WL 4170629 (Bankr. S.D. Ga. Nov. 26, 2007). From the Westlaw blurb –
Wrongful death action which arose postconfirmation, when Chapter 13 debtor’s husband was killed, and which no party asserted would have to be successfully prosecuted to enable debtor to fulfill her plan, was not included in “property of the estate,” and debtor was not required to amend her schedules in order to disclose this postconfirmation asset to court.
In re McIntosh, 2007 WL 4146058 (Bankr. M.D.Ga., Nov. 19, 2007) —
Debtor has presented testimony that he did not operate a business after April 1996 and, thus, could not have incurred any sales tax after that date. Debtor further presented testimony that he met with representatives of Creditor on more than one occasion to determine the amount of outstanding sales tax he owed, and that he paid those amounts in full. The Court finds Debtor’s testimony credible and sufficient to refute the prima facie validity of Creditor’s claim for sales tax. Creditor presented no evidence in response to Debtor’s testimony and, thus, cannot meet its burden to prove its claim by a preponderance of the evidence. Therefore, the Court will disallow Creditor’s claim of $11,305 for sales tax. However, Creditor’s $461 claim for income tax will be allowed because Debtor did not challenge that portion of the claim.