November 23, 2022
The Ninth Circuit dissenter interpreted the statute to mean that the debtor must pay a tax lien twice if the lien was avoided and preserved.
November 4, 2022
Only judicial liens that impair exemptions may be avoided under Section 522(f)(1).
October 26, 2022
If tax foreclosures violate the Takings Clause, it stands to reason that they are also fraudulent transfers.
October 19, 2022
Waiting four years to raise discharge as a defense does not invoke equitable estoppel or laches.
October 11, 2022
In spreading the automatic stay, the bankruptcy court again employed the traditional analysis without recognition that the non-debtors are solvent.
August 25, 2022
A local government removed a lawsuit to bankruptcy court, but the bankruptcy judge turned around and slam-dunked the government for violating the plaintiff’s Fourteenth Amendment rights.
August 15, 2022
Res judicata can bar a claim in a later lawsuit if it wasn’t raised in bankruptcy court, given a bankruptcy court’s broad jurisdiction.
August 8, 2022
The First Circuit BAP suggests that invocation of the borrower defense with regard to dischargeability of student loans requires exhaustion of administrative remedies in the Department of Education.
July 29, 2022
Congress left a gap in the statute for perfecting a tax lien on personal property against someone who has no ascertainable residence.
May 24, 2022
Dissenter implies that the First Circuit should sit en banc and rule that the Oversight Board’s sovereign immunity was not waived