Louisiana Eastern District
Failing to Purchase Health Insurance Won’t Result in a Priority Tax Claim
The exaction for failure to purchase health insurance under the ACA is a tax for constitutional purposes but not a tax under the Bankruptcy Code, New Orleans judge rules.
Courts Split on Retention of Property on Individual’s Conversion from Chapter 11 to 7
Ninth Circuit BAP is a better venue for individuals converting from ‘11’ to ‘7.’
Salary Paid for Poor Performance Is No Fraudulent Transfer
Conclusory allegation about insolvency doesn’t overcome a 10-K showing solvency.