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Louisiana Eastern District

Specific Request Required for ‘Admin’ Claim after Contract Rejection

A creditor’s expenses in removing its equipment after contract rejection is not entitled to administrative status.

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.