US Bankruptcy Court MDLA Docket Feed

Beeland Properties LLC v. TDP Group LLC - Sovereign Immunity Garnishment Ruling

The United States Bankruptcy Court for the Middle District of Louisiana ruled on July 17, 2025, that the United States has not waived sovereign immunity regarding a writ of garnishment served on the IRS, which was attempting to attach approximately $800,000 in Employee Retention Tax Credits owed to TDP Group, LLC. The court analyzed whether 11 U.S.C. § 106(a) abrogates sovereign immunity for federal garnishment proceedings against the IRS in bankruptcy. The United States' Motion to Quash was granted based on the Supreme Court's narrowing interpretation of § 106(a) in United States v. Miller (2025).

Tower Credit Inc. v. Smith - Debt Discharge Ruling

The United States Bankruptcy Court for the Middle District of Louisiana ruled on September 12, 2025 that the debt owed by Carla R. Smith to Tower Credit, Inc. is fully discharged in her Chapter 7 bankruptcy case. Tower Credit had objected to dischargeability under 11 U.S.C. § 523(a)(2)(B), alleging that Smith's loan application contained materially false written statements about her financial condition—specifically, that she understated her monthly rent as $150 when it was actually $600–$700. The court rejected Tower Credit's claim after trial, finding that the discrepancy was insufficient to establish the elements of fraud required to except the debt from discharge.

In re Brittany DeShea Mackie - Chapter 7 Motion to Dismiss Ruling

The United States Bankruptcy Court M.D. Louisiana issued a memorandum opinion on April 13, 2026, addressing the United States Trustee's Motion to Dismiss Brittany DeShea Mackie's Chapter 7 case with a request for a one-year bar to refiling. The court analyzed whether dismissal was warranted under 11 U.S.C. § 707(b)(2) (means test presumption of abuse) and § 707(b)(3) (bad faith). The debtor, who operates B & T Mackshot, reported monthly income of $19,657 and monthly disposable income of $5,352.95, exceeding the $17,150 threshold for presumptive abuse. The court also noted the debtor's history of three prior bankruptcy filings and procedural failures including missed creditor meetings and failure to file schedules. The document is a memorandum opinion — the disposition (dismissal granted/denied, bar imposed) is not visible in the truncated text provided.