171261P.pdf   08/03/2018  U.S. Department of Labor  v.  Michael Harris
   U.S. Court of Appeals Case No:  17-1261
   Appeal from the Bankruptcy Appellate Panel for the Eighth Circuit   
   [PUBLISHED] [Smith, Author, with Murphy and Colloton, Circuit Judges] 
   Civil case - Bankruptcy. This opinion is filed by Chief Judge and Judge 
   Colloton pursuant to 8th Cir. R. 47E. When debtor was CEO of a company he 
   breached his fiduciary duty when the company failed to remit funds 
   withheld from its employees' paychecks for their health insurance plan; 
   the Department of Labor obtained a judgment against Harris for the amount 
   of the unremitted funds, and Harris sought to discharge this judgment debt 
   in his Chapter 7 proceeding; held,the bankruptcy court did not err in 
   determining the judgment debt was not dischargeable because Harris 
   committed a defalcation when he chose to use the ERISA plan assets to pay 
   himself and other corporate expenses.