An election for having a tax refund applied to the following year’s taxes can result in the loss of discharge.

Waiting four years to raise discharge as a defense does not invoke equitable estoppel or laches.

Two judges agree that the CARES Act amendment allowing chapter 13 plans to run for seven years is applicable only to plans confirmed before March 27.

Michigan judges disagree about the court’s ability to consider Social Security benefits in deciding whether a chapter plan was proposed in good faith.

Lower courts are split on whether terminating a nonresidential lease for default means there is no automatic stay.

Date of filing, not date of hearing, is pivotal on timeliness of chapter 13 plan modifications.

Strict adherence to Michigan law required for ownership of an automobile.

Bankruptcy judges can be the government’s best collection agents.