1st Circuit

Discharge Denied for Omitting Name of a Retirement Account

Scheduling the amount of an asset isn’t enough. The name must be shown, too.
Court: 

Releases Don’t Bind a Trustee Suing on a Creditor’s Claim under Section 544(b)

Trustee evaded a release by suing on an actual creditor’s claim under Section 544(b).

Most Courts Still Refusing to Discharge Taxes from Late-Filed Returns

Novel theory fails to persuade Boston judge to discharge taxes from late-filed returns.

Bondholders’ Lawsuit Enjoined by the Automatic Stay in PROMESA

Puerto Rico judge rejects constitutional attack on portions of PROMESA.

Equity Didn’t Help Broker Cheated Out of His Commission by Debtor

Bad result for a broker may have been avoided by raising other issues in the First Circuit.
Court: 

Even if Tax Debts Are Not Discharged, Penalties Can Be, Judge Boroff Rules

‘Plain meaning’ permits discharge of some tax penalties.

Courts Gravitating Toward Paying Lawyers on Chapter 13 Dismissals

Chapter 13 debtor lawyers are paid when cases dismiss rather than convert.
Court: 

Extension Granted for Filing Claims When Case Temporarily Dismissed

First Circuit becomes first appeals court to allow more time for a claim following dismissal.
Court: 

Puerto Rico Enjoined from Collecting an Unconstitutional Corporate Tax

District Court trims Puerto Rico’s tax revenue by ruling in favor of Wal-Mart.

Removing an Employee Benefit Plan Trustee Is Proper in District Court

Courts continue disregarding Section 704(a)(11) as grounds for jurisdiction.

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