In re: Frank C. Nelson

CourtUnited States Bankruptcy Court, N.D. Illinois
DecidedFebruary 20, 2025
Docket23-81464
StatusUnknown

This text of In re: Frank C. Nelson (In re: Frank C. Nelson) is published on Counsel Stack Legal Research, covering United States Bankruptcy Court, N.D. Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In re: Frank C. Nelson, (Ill. 2025).

Opinion

UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF ILLINOIS WESTERN DIVISION

In re: ) Bankruptcy No. 23-81464 ) Frank C. Nelson, ) Chapter 11 ) Debtor. ) Judge Lynch )

MEMORANDUM OPINION Before the Court is the Debtor’s motion to convert his bankruptcy case from chapter 11 to chapter 7 pursuant to section 1112(a) of the Bankruptcy Code. Also pending are creditor Nyle Anderson’s motion to dismiss the case and the United States Trustee’s motion to dismiss or in the alternative convert the case to chapter 7, each pursuant to section 1112(b). For the reasons discussed by the Court at the hearing on February 12, 2025, and as more fully set forth below, the Debtor’s motion is granted and the motions brought by Mr. Anderson and the U.S. Trustee are denied as moot. I. PROCEDURAL HISTORY Debtor Frank C. Nelsen filed his voluntary petition for relief under chapter 11 of the Bankruptcy Code on November 28, 2023. The schedules accompanying his petition listed no secured creditors, priority claims of $27,000 to the Illinois Department of Revenue and $143,410.01 to the Internal Revenue Service, and a single general unsecured claim of $5,736,000 to Nyle Anderson. (ECF No. 1.) On December 1, 2023, the Debtor amended his schedules to redesignate Mr. Anderson’s claim, still in the total amount of $5,736,000, as secured, with collateral valued at $141,342.64.1 (ECF No. 10.) None of the claims are designated as disputed, contingent or unliquidated in either the original or amended schedules.2 The Internal Revenue Service subsequently filed a proof of claim in the amount

of $140,307.21, which it later amended to a claim of $89,329.52, secured by what is described as “All of debtor(s) right, title and interest to property.” The IRS proof of claim values the property securing its claim to be $27,121.18, characterizing the unsecured portion of the claim to consist of $30,268.57 in taxes or penalties entitled to priority under 11 U.S.C. § 507(a)(8), and the remaining $31,939.77 as non-priority debt. (Claim No. 1-2.) The Illinois Department of Revenue filed a proof of claim for $19,468.48, asserting $14,301.58 of this amount to be entitled to priority under 11

U.S.C. § 507(a)(8) and the remainder to be general unsecured debt. (Claim No. 2-1.) Two adversary proceedings relating to Mr. Anderson’s claim are pending. The first, brought by the Debtor, seeks to avoid any lien created by third-party citations to enforce Mr. Anderson’s judgment on Cincinnati Life Insurance Company, Arthur J. Gallagher & Co. Insurance, Northwest Bank of Rockford and Redwood Retirement Specialists, Inc. The adversary complaint alleges these liens are avoidable

preferences under section 547 or, in the alternative, that the citation respondents were not in possession of any non-exempt property of the Debtor to which a citation lien could attach. (Adversary Case 24-96001.) Mr. Anderson also filed an adversary

1 His amended schedule describes the collateral as “Northwest Bank Checking Acct ($1,342.64); Defined Benefit Plan – Redwoods ($130,000.00); Cincinnati Life Ins. Co. Policy.” (ECF No. 10.)

2 Fed. R. Bankr. P. 3003 (creditors whose debts are scheduled and not designated as disputed, contingent or unliquidated need not file proof of claim and such scheduling constitutes prima facie evidence of the validity and amount of such claims). complaint against the Debtor seeking a determination that the debt owed to him is nondischargeable under section 523(a). (Adversary Case 24-96004.) In the alternative, he argues that the Debtor should be denied a discharge under section

1141(d)(3)(C), partially incorporating sections 727(a)(2), (3), (4) and (5), alleging that the Debtor concealed property; failed to preserve financial records; failed to disclose assets, transfers and payments in his bankruptcy schedules; and failed to adequately explain the loss or deficiencies of assets. The parties are currently at issue in both actions. Early in the case, Mr. Anderson sought to dismiss the bankruptcy. He principally3 argued that the chapter 11 petition had been filed in bad faith,

elaborating that it was a “two-party dispute” with Mr. Anderson and that no bankruptcy plan could be confirmed without Mr. Anderson’s consent. (ECF No. 30, the “First Dismissal Motion.”) After briefing, the Court held an evidentiary hearing at which the Debtor and Mr. Anderson testified and the Court received certain exhibits into evidence (the “April 2024 Trial”). The Court denied the First Dismissal Motion for the reasons stated on the record on May 10, 2024. (ECF No. 78.)

Addressing Mr. Anderson’s argument that this case must be viewed as the Debtor’s next gambit in a long-running quarrel between ex-business colleagues, the Court noted that bankruptcies arising out of a dispute between two parties are not bad faith. Further observing that in any event the Debtor’s bankruptcy involves at

3 The First Dismissal Motion also noted that at the time the Debtor was delinquent on filing monthly operating reports and sought dismissal on that basis. The Debtor subsequently filed the missing reports. least two other creditors, the Court also found that issues on the confirmability of a plan were better addressed at the confirmation hearing. The Court granted Debtor’s requests under section 1121 to extend the

exclusivity period and the deadline for filing his plan and disclosure statement was finally set for May 17, 2024. (ECF Nos. 58, 79.) The plan and disclosure statement were filed by the Court’s deadline. (ECF Nos. 81, 82.) The Debtor later amended his disclosure statement to address objections. The amendment was approved on September 30, 2024, at which time the Court scheduled balloting and the hearing on confirmation. (ECF No. 111.) Under his plan, the Debtor proposed, in principal part, to pay: administrative expenses by the effective date; the secured and priority

portions of the IRS claim in full with 3% APR interest within 30 months through monthly payments of at least $2,500; and the priority portion of the IDOR claim in full with 3% APR interest within 18 months through monthly payments of at least $1,000. The plan addressed Mr. Anderson’s claim by proposing — in the event that the Debtor’s avoidance action was unsuccessful — to pay Mr. Anderson the value of his secured claim (which the plan estimated to be $131,342.64) in monthly

installments paid within 60 months. (ECF No. 81.) To fund the distributions, the plan provided for the Debtor to devote his full disposable income towards the monthly payments for 60 months, which monthly amount he estimated would average at least $10,100, but in any case would be no less than $3,650 per month. Monthly plan payments exceeding $3,650 were to be applied as a “waterfall,” first to pay any remaining administrative expenses, next to the secured and priority claim of the IRS followed by the IDOR priority claim, and then to any non-avoided secured claim of Mr. Anderson. The remainder paid into the plan after those payments would be distributed to the general unsecured

class, consisting of the unsecured portions of the IRS, IDOR and Anderson claims. Mr. Anderson filed an objection to confirmation on October 30, 2024. The Debtor filed the report of balloting on November 5, 2024, indicating that neither the IRS nor the IDOR returned completed ballots. The Debtor further reported that Mr. Anderson’s ballot, the only one returned, rejected the plan with respect to both his secured and unsecured claims. (ECF No. 120.) At the next hearing on November 6, 2024, Debtor’s counsel acknowledged that with no accepting class, confirmation was

not possible.

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In re: Frank C. Nelson, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-frank-c-nelson-ilnb-2025.