In this issue
View All IssuesInside ABI July 2025
Legislative Highlights July 2025
Subchapter V Might Not Be So Bad: Subchapter V Tools from a Secured Creditor’s Perspective
Secured creditors' issues and tools in dealing with a debtor in subchapter V.
Bond, Surety Bond: Regulatory Financial Assurance in Environmentally Impactful Cases
Regulatory financial assurance requirements and treatment in bankruptcy matters.
Taxation Without Representation? Due Process and Limits on Revocation of the S-Corp Election for Chapter 7 Debtors
The Supreme Court recently reaffirmed the principle that the Due Process Clause requires that pass-through taxation not be arbitrary in Moore v. United States, 602 U.S. 572 (2024). However, owners of S corporations in chapter 7 bankruptcy are subject to pass-through taxation stemming from dispositions made by a chapter 7 trustee in a process which offers the owners almost no say. Bankruptcy courts have rejected attempts to revoke pass-through tax status as fraudulent transfers or stay violations. Does this create tension with the Due Process Clause?
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