In re: David J. Rofkahr and Stephanie L. Rofkahr v. Citizens Bank & Trust Co.

CourtUnited States Bankruptcy Court, W.D. Arkansas
DecidedMarch 30, 2026
Docket2:24-ap-07047
StatusUnknown

This text of In re: David J. Rofkahr and Stephanie L. Rofkahr v. Citizens Bank & Trust Co. (In re: David J. Rofkahr and Stephanie L. Rofkahr v. Citizens Bank & Trust Co.) is published on Counsel Stack Legal Research, covering United States Bankruptcy Court, W.D. Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In re: David J. Rofkahr and Stephanie L. Rofkahr v. Citizens Bank & Trust Co., (Ark. 2026).

Opinion

IN THE UNITED STATES BANKRUPTCY COURT WESTERN DISTRICT OF ARKANSAS FORT SMITH DIVISION

In re: DAVID J. ROFKAHR and No. 2:23-bk-71703 STEPHANIE L. ROFKAHR, Debtors Chapter 13

DAVID J. ROFKAHR and STEPHANIE L. ROFKAHR PLAINTIFFS

v. 2:24-ap-07047

CITIZENS BANK & TRUST CO. DEFENDANT

ORDER AND OPINION GRANTING MOTION FOR JUDGMENT ON PARTIAL FINDINGS

On November 14, 2023, David and Stephanie Rofkahr [plaintiffs or debtors] filed their chapter 13 case. On September 11, 2024, the debtors commenced the instant adversary proceeding against Citizens Bank & Trust Company [Citizens or the bank]. In Counts I through III of their complaint, the debtors alleged that the bank violated the Arkansas Deceptive Trade Practices Act [ADTPA]; in Count IV, they alleged that the bank committed fraud or constructive fraud; and, in Count V, they alleged that the bank was negligent. On October 11, 2024, Citizens filed its answer. The Court held a trial on February 25, 2026. William Marshall Hubbard appeared on behalf of the debtors. M. Sean Brister appeared on behalf of Citizens. At the outset of the trial, Mr. Hubbard announced that the debtors wished to dismiss the fraud and negligence claims alleged in Counts IV and V of the complaint, leaving for trial only the ADTPA claims alleged in Counts I through III. Mr. Hubbard also requested during his opening statement that the Court determine the amount of the bank’s secured claim. In his opening statement, Mr. Brister essentially objected to the Court determining the amount of the bank’s claim, stating that such a determination was inappropriate based on the pleadings before the Court. At the conclusion of the trial, the Court took the matter under advisement. For the reasons stated below, the Court grants judgment on partial findings in favor of the bank on the debtors’ ADTPA claims.

Jurisdiction Pursuant to 28 U.S.C. § 1334(a) and (b), “the district court shall have original and exclusive jurisdiction of all cases under title 11 . . . [and] original but not exclusive jurisdiction of all civil proceedings arising under title 11, or arising in or related to cases under title 11.” Under 28 U.S.C. §§ 157(a) and (b)(1), the district court may provide that any such cases “be referred to the bankruptcy judges for the district[,]” and the bankruptcy court “may hear and determine [such] cases . . . and may enter appropriate orders and judgments, subject to review under section 158 of this title.” The United States District Court for the Western District of Arkansas has provided for such referrals by local rule. E.D. & W.D. Ark. R. 83.1. Sections 157(b)(1) and (c) further specify the types of cases and matters that may be heard by bankruptcy judges, and these include “cases under title 11 and all core proceedings arising under title 11, or arising in a case under title 11” as well as non-core proceedings that are “otherwise related to a case under title 11.” Under § 157(b)(3), “[t]he bankruptcy judge shall determine, on the judge’s own motion or on timely motion of a party, whether a proceeding is a core proceeding . . . or is a proceeding that is otherwise related to a case under title 11.”

Based on a review of the complaint, the Court finds that the debtors alleged no causes of action arising in or under title 11; therefore, this is not a core proceeding. The test to determine if a matter is “related to” is “whether the outcome of that proceeding could conceivably have any effect on the estate being administered in bankruptcy.” Moffitt v. Am.’s Servicing Co. (In re Moffitt), 406 B.R. 825, 831 (Bankr. E.D. Ark. 2009) (quoting Dogpatch Props., Inc. v. Dogpatch U.S.A., Inc. (In re Dogpatch U.S.A., Inc.), 810 F.2d 782, 786 (8th Cir. 1987) (emphasis omitted); see also Beskrone v. Int’l Educ. Corp. (In re PennySaver USA Publ’g, LLC), 587 B.R. 43, 48-49 (Bankr. D. Del. 2018). Here, the debtors alleged causes of action arising under Arkansas law; specifically, the Arkansas Deceptive Trade Practices Act,1 and the Court finds that the resolution of these causes of action could conceivably affect the administration of the bankruptcy estate. Should the

1 As stated above, the debtors dismissed their fraud and negligence claims and proceeded only on the ADTPA claims stated in Counts I through III of their complaint. debtors prevail on one or more of their ADTPA claims, the amount of the bank’s secured claim could be affected, which, in turn, could impact the distribution available to other creditors under the debtors’ chapter 13 plan.2 Therefore, the Court finds that it has jurisdiction over this matter as a non-core proceeding related to the bankruptcy case. In non-core proceedings, without the consent of the parties to the bankruptcy court’s entry of final judgment, “the bankruptcy judge shall submit proposed findings of fact and conclusions of law to the district court, and any final order or judgment shall be entered by the district judge after considering the bankruptcy judge's proposed findings and conclusions and after reviewing de novo those matters to which any party has timely and specifically objected.” 28 U.S.C. § 157(c)(1). However, in this proceeding, the parties entered into an agreed order on February 20, 2026, in which they expressly consented to this Court’s entry of a final order. (Dkt. No. 22.) Therefore, the Court may enter a final judgment in this non-core proceeding.

Facts The debtors hold majority ownership interests in at least four business entities: Rentco, Incorporated [Rentco]; Rentco Investment Properties, LLC [RIP]; Rentco Oklahoma Properties, LLC [Rentco Oklahoma]; and ZSR Enterprises, LLC [ZSR]. In 2004, Citizens extended a line of credit to Rentco, the corporation through which the debtors opened a construction rental business in Van Buren, Arkansas. The debtors personally guaranteed Rentco’s line of credit, which was secured by the debtors’ home and Rentco’s furniture fixtures, equipment, inventory and accounts [equipment]. In the following years, the debtors obtained and personally guaranteed several additional commercial loans from Citizens on behalf of their multiple business entities. However, unlike Rentco’s line of credit, which was partially secured by the debtors’ home, the subsequent business loans were secured by real and personal property owned solely by the debtors’ various business entities.

2 The debtors’ plan has not yet been confirmed and may require further amendment based on the outcome of this adversary proceeding and the resolution of the objections to confirmation filed by the bank and the chapter 13 trustee, both of which are scheduled for hearing on April 23, 2026. The debtors and Citizens regularly executed modifications and renewals of the debtors’ business loans. David Rofkahr [Rofkahr] testified that he gave Citizens financial statements, but he did not do so every year. (Trial Tr. 75-76, Feb. 25, 2026.) In regard to Rentco’s line of credit, Rofkahr testified that he disclosed everything he was supposed to disclose to the bank and gave Citizens accurate copies of Rentco’s accounts receivables. (Tr. 82-83.) Lance Lanier [Lanier], Executive Vice President of Citizens, testified that most of the debtors’ business loans were reviewed by a committee and had to go though a formal approval process. (Trial Tr. 85.) Lanier testified that, for each loan, the bank looked for “debt coverage of at least of one to one, that you've got enough money to pay what your payments are going to be.” (Tr.

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Bluebook (online)
In re: David J. Rofkahr and Stephanie L. Rofkahr v. Citizens Bank & Trust Co., Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-david-j-rofkahr-and-stephanie-l-rofkahr-v-citizens-bank-trust-arwb-2026.