A Late-Filed Return Does Not Lose Its Status Because It Was Filed Late
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523
Saving a Failing Company Doesn’t Entail ‘Defalcation’ Regarding Union Obligations
A properly drafted union contract still failed to leave a company officer with a nondischargeable debt for failing to make employer contributions to a union welfare fund.
No Contempt for the IRS on Discharge Without Exhaustion of Administrative Remedies
Is Taggart just a defense that can be waived, or must a debtor plead and prove ‘no objectively reasonable basis’ in a motion for contempt of discharge?
Ninth Circuit Criticizes the Supreme Court’s Kelly v. Robinson
Discovery sanctions are dischargeable under Section 523(a)(7), even when incorporated into a bar disciplinary suspension.
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Eleventh Circuit Holds that a Chapter 13 Plan Alone Can’t Assume a Lease or Contract
In the first court of appeals decision on the topic, the Eleventh Circuit holds that the chapter 13 trustee alone has power to assume a lease or contract.
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Fifth Circuit Cites ‘Clearly Erroneous’ Findings to Declare a Debt Nondischargeable
Circuit says it’s easy to show reasonable reliance on a false financial statement.
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Delaware District Court Upholds Discharge of Environmental Fines in Chapter 11
Environmental fines are discharged in chapter 11 because they do not result from pecuniary loss.
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Indebted to the Agency: What to Do When Social Security Is Your Creditor
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Must a Debtor Be Destitute Before Discharging Student Loans?
Unemployed for 16 months, surviving on food stamps, and living rent-free enabled a debtor to discharge student loans.
Silence in the Face of a Duty to Disclose Is Not a ‘Statement,’ 9th Cir. BAP Holds
The Ninth Circuit BAP closed a loophole that would have allowed a recipient of public assistance benefits to discharge a debt for overpayment.
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