Help Center

Annual Spring Meeting | April 23-25 | Washington, DC Register Today View Schedule

Home Professional Practice Areas Bankruptcy Taxation Bankruptcy Taxation

Bankruptcy Taxation

First Circuit Splits with the Ninth over Good Faith Defense to Discharge Violation

Seven weeks apart, two circuits reach diametrically different conclusions about good faith as a defense to an intentional act that violates the discharge injunction.
Court: 
1st Circuit

Failing to Purchase Health Insurance Won’t Result in a Priority Tax Claim

Another court rules that Sebelius isn’t controlling on the characterization of the individual mandate under the Bankruptcy Code.
Court: 
4th Circuit›North Carolina›North Carolina Eastern District

Failing to Turn Over Tax Returns Isn’t Fatal to a Chapter 7 Filing

Debtors aren’t required to turn over tax returns that don’t exist.
Court: 
11th Circuit›Georgia›Georgia Northern 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.
Court: 
5th Circuit›Louisiana›Louisiana Eastern District

Pages