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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

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