Photo of Sam Turco

I was born and raised in Omaha, Nebraska, the 3rd of six children.  We grew up in the meat packing district of South Omaha.  I graduated from Omaha Central High School 1985.

 My wife, Kathy, and I are raising 3 children.   Outside of work, I spend a lot of time escorting children to sporting events while trying to sneak in a long bicycle ride on the weekends.

Areas of Practice
  • 100% Bankruptcy Law
Litigation Percentage
  • 5% of Practice Devoted to Litigation
Bar Admissions
  • Nebraska, 1992
  • Iowa
  • U.S. District Court District of Nebraska, 2010
  • U.S. Tax Court

The client runs a decent sized construction operation.  Revenues in excess of a quarter million per year.

But he has no accounting system.  He just takes his bank statements, receipts and chicken scratch notes to the tax man once a year to crank out a tax return.

No monthly bank account reconciliations.

No computerized records.

There is a marriage penalty in bankruptcy law.  Unmarried couples receive favored treatment, especially on the six-month income calculation called the Means Test.

A married debtor who lives with his or her spouse must list all gross income of their spouse on the income schedules.  However, an unmarried debtor who lives with a partner must

It’s September in Nebraska.  Labor Day is over.  The kids are back in school. Footballs are in the air, especially in Nebraska where our beloved Cornhusker football team has abandoned tradition and is throwing the football everywhere. Yep, I hate it. I so miss power football.

Back to the topic at hand.

The authors of

The Covid/19 pandemic has changed how we work forever, and bankruptcy practice is no exception.

Just two years ago this is what we did:

  • We met most new clients in person during office meetings.
  • Most cases were signed in person.
  • An 80-page bankruptcy petition was signed with ink signatures on paper.
  • Debtors attended a Section

Chapter 13 cases are three to five year payment plans.  Creditors receive a monthly payment based on a debtor’s ability to pay, the type of debts they owe, and the amount of unprotected property they own.

But how does one make the payment? Who do you pay?

Chapter 13 payments are paid to the Chapter