05 B 52582, 06 A 00511
In its original opinion, the court found that the plaintiff/creditor did not meet its burden of proof under 727(a)(4)(A), and debtor/defendant prevailed. Judgment also entered for the defendant on 523(a)(2)(B) count. On appeal, the district court affirmed the 523 finding, but determined that the creditor established a presumption of an intent to deceive under 727. Therefore, the bankruptcy court should have shifted the burden of proof to the defendant to prove that he lacked fraudulent intent. The proceeding was remanded. On remand, the bankruptcy court applied the district court's standard and found for the plaintiff.