2013 Judge Kaplan - Opinions
Judge Michael B. Kaplan -- Opinions signed in 2013
The Court grants the United States' Motion for Reconsideration [Docket Entry No. 420] and Vacates the Court's Order modifying reducing and expunging claims [Docket Entry No. 412]. The IRS's claims are fixed as follows: a priority claim in the amount of $299,590.53 and a general unsecured claim in the amount of $654.75.
The Court finds that the property devised to the Debtor per the terms of his father's Will does not constitute the Debtor's "residence" within the meaning of 11 U.S.C. § 522(d)(1). Accordingly, the Debtor may not claim a homestead exemption and the Trustee's motion is GRANTED.
"Plaintiff asks the Court to: (i) declare non-dischargeable an arbitration award and judgment obtained in state court, and (ii) grant summary judgment in favor of Plaintiff. The arbitration award arises from an alleged tortious assault and battery by Debtor against Plaintiff. The Court finds that summary judgment is not appropriate at this stage of the proceedings and will therefore deny Plaintiff's summary judgment motion without prejudice."