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ABI Journal

May 18, 2022

The Affordable Care Act’s ‘individual mandate’ was a tax measured by income, thus giving the IRS a priority tax claim.

May 11, 2022

Over a dissent, the Eleventh Circuit held that a 1995 chapter 11 plan discharged the liability of ‘related persons’ to pay health care benefits when a coal producer defaulted on the obligation in 2016.

May 06, 2022

To settle with a trustee, a creditor is not required to volunteer damaging information.

May 02, 2022

The City of Chicago argued unsuccessfully that liens on cars are statutory because they arise automatically when the car is impounded.

April 29, 2022

Circuit refuses to make an exception for trustees regarding the judge-made doctrine of in pari delicto.

April 26, 2022

Authorities are split on whether avoidance actions are estate property that can be sold or can only be prosecuted by the trustee.

April 21, 2022

In a nonprecedential opinion, the Fifth Circuit suggests that a mortgage that could be reformed in state court cannot be reformed in bankruptcy.

April 08, 2022

Due process considerations mean it’s not harmless error if a debtor was denied standing improperly.

April 07, 2022

March 29, 2022

A question may be headed to the Sixth Circuit, where debtors hope to create a circuit split.