DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

136034P.pdf   10/27/2014  Kathryn Nielsen  v.  ACS, Inc.
   U.S. Court of Appeals Case No:  13-6034
                          and No:  13-6035
   U.S. Bankruptcy Court for the Southern District of Iowa - Council Bluffs   
   [PUBLISHED] [Schermer, Author, with Federman, Chief Judge, and Saladino, 
   Bankruptcy Judge] 
   Bankruptcy Appellate Panel. Bankruptcy court ruling denying debtor's 
   request to discharge her student loans under 11 U.S.C. Sec. 523(a)(8) is 
   affirmed as debtor failed to meet her burden of proving repayment would 
   create an undue hardship; the bankruptcy court properly considered the 
   availability of and the debtor's failure to enroll in an Income Contingent 
   Repayment Plan in its totality-of-the-circumstances analysis and could 
   reject debtor's position that she had not applied for repayment plans due 
   to possible tax consequences.