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Debtor Can’t Avoid and Preserve a Lien for Tax Penalties for the Debtor’s Benefit

A trustee can avoid and preserve a tax lien for the benefit of unsecured creditors, but a debtor can’t if the debtor hasn’t paid the taxes, the Ninth Circuit says.
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Delaware Judge Issues Comprehensive Opinion on Makewholes and Unmatured Interest

Split grows on allowance of makewholes and what constitutes disallowed, unmatured interest.

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