Background

• Debtor filed a Chapter 13 petition in Feb 2010, later converting to Chapter 7; initially disclosed only one small bank account and minimal assets.
• Debtor admitted omitting assets and documents; TestMasters sought to deny discharge under §§ 727(a)(2)(B), (a)(3), (a)(4).
• Bankruptcy court found omissions across multiple accounts (NESC, Sovereign in father’s name, Bank of America), a sole proprietorship, and retirement accounts; issued adverse findings on credibility.
• ADHD diagnosis was introduced as a defense; expert testified about memory and organization challenges, but the court rejected it as an excuse for dishonesty.
• Trial included multiple schedule amendments (Fourth Amended Schedules) and post-trial briefing; the court denied discharge under multiple § 727 provisions.
• Court affirmed the bankruptcy court’s denial of discharge, concluding that the debtor knowingly and fraudulently made false oaths; no remand or supplemental-record relief granted.

Issues

Key Cases Cited

• In re Carp, 340 F.3d 15 (1st Cir. 2003) (standard for § 727(a)(4) false oath and materiality; burden shifting after oath is shown)
• In re Tully, 818 F.2d 106 (1st Cir. 1987) (fraud intent can be inferred from conduct and omissions; reckless disregard as equivalent to fraud)
• In re Burgess, 955 F.2d 134 (1st Cir. 1992) (credibility and demeanor considerations in evaluating fraud intent findings)
• In re Marrama, 445 F.3d 518 (1st Cir. 2006) (circumstantial evidence supporting fraudulent intent)