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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.

Claims Not Scheduled Before the Bar Date Aren’t Always Excepted from Discharge

Courts are split on whether a claim is discharged if it was scheduled after the bar date but in time to receive a distribution.

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