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with the creditor allowed the creditor to seek a deficiency judgment after liquidating the collateral, the bankruptcy court properly refused to confirm debtor's plan that would surrender the car and pay nothing on account of the deficiency.)
Internal Revenue Svc. v. White (In re White), 487 F.3d 199 (4th Cir. Apr. 23, 2007) (Surrender of collateral under S 1325(a)(5)(C) occurs when the debtor relinquishes all rights in property, including the right to possession. Debtor proposed to partially satisfy IRS lien by surrendering certain apparel and household goods that were exempt from administrative levy under the Internal Revenue Code. In the absence of actual physical turnover of the property, this did not constitute "surrender" because the IRS would have to engage in additional litigation before it could execute on the property offered by the debtor.)
In re Frederickson, 375 F.3d 829 (8th Cir. Sept. 24, 2007) (Above-median Chapter 13 debtor whose disposable income is negative is not required to propose a plan with a duration of five years. To be confirmed under S 1325(b)(1)(B), a plan must provide that all the debtor's projected disposable income will be applied to make payments to unsecured creditors. Debtor's Form 22C, calculated using IRS standards, showed no disposable income, so there was no applicable commitment period.)
In re Layo, 460 F.3d 289 (2nd Cir. Aug 15, 2006) (Trustee precluded to challenge mortgage due to res judicata effect of confirmation of Chapter 13 plan affirming validity of mortgage. Plan determined parties' interests pursuant to S 1327(a), notwithstanding separate procedures for determining validity of lien pursuant to Bankruptcy Rule 7001(2) and regardless of delay of discharge in Chapter 13 case until all plan payments are made.)
In re Sweeney, 492 F.3d 1189 (10th Cir. July 11, 2007) (Chapter 13 debtor adult could discharge a restitution obligation arising from his juvenile delinquent record for second-degree arson. Juvenile delinquency is an adjustment of status but does not constitute a crime under either the federal Juvenile Justice and Delinquency Protection Act or Colorado state law, and thus the crime-related non-discharge provisions of S 1328(a)(3) do not apply.)
