Displaying with Topic Daniel P. Collins

A trustee can avoid and preserve a tax lien for the benefit of unsecured creditors, but a debtor can’t if the debtor hasn’t paid the taxes, the Ninth Circuit says.

Ninth Circuit abjures bright lines in favor of a flexible approach to defining recoupment.

Following dicta in Bellingham, Judge Collins finds no power to enter a final order in a fraudulent transfer suit against a defendant who did not consent.

Pet insurance and proceeds are exempt, even above the value of the pet.