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ABI Journal

January 13, 2022

Bar to Challenging Taxes in Bankruptcy Court Isn’t Retroactive, Eleventh Circuit Says

The Eleventh Circuit opinion has important dicta on whether or not the tort of ‘continuous trespass’ exists in New York.

11th Circuit

January 10, 2022

BAP Says that a Rule 41 Voluntary Dismissal Can Incorporate Discovery Sanctions

The BAP decision on voluntary dismissal under Rule 41 adds credence to the idea that bankruptcy courts can attach conditions to a debtor’s voluntary dismissal under Section 1307(b).

6th Circuit

January 07, 2022

Earned Income Tax Credit Held Exempt by the Ninth Circuit BAP

The EITC and the ACTC are both exempt in states with broadly defined “public assistance,” the Ninth Circuit BAP says.

9th Circuit

January 05, 2022

Split Grows on Barring Fraudulent Transfer Attacks on Real Estate Tax Foreclosures

Circuit courts differ on their understanding of Supreme Court precedent and are now split 3/3 on whether a real estate tax foreclosure can be set aside as a constructive fraudulent transfer.

6th Circuit

December 22, 2021

Circuit Judge Finds No Constitutional or Statutory Right to Free PACER Access

At the courthouse, the public is only entitled to free access to papers filed in that district.

6th Circuit

December 14, 2021

Ninth Circuit Takes a Hard Line on What’s an Equivalent Tax Return for Dischargeability

Interpreting the hanging paragraph in Section 523(a), the Ninth Circuit sticks to the Beard test in deciding whether something is close enough to a tax return to justify discharging a tax debt.

9th Circuit

December 13, 2021

On a Split, District Judge Doesn’t Pay ‘13’ Trustee if Dismissal Precedes Confirmation

District judge in Colorado sides with the majority and doesn’t allow a chapter 13 trustee to be paid if dismissal occurs before plan confirmation.

10th Circuit, Colorado

December 11, 2021

Complaint Survives Against Chicago for Not Releasing Impounded Cars Immediately

Despite Fulton, a Chicago bankruptcy judge rules that the City of Chicago might have violated Section 362(a)(4), (a)(6) or (a)(7) by refusing to release impounded cars immediately after a debtor files a chapter 13 petition.

7th Circuit, Illinois, Illinois Northern District

December 10, 2021

Circuit Panel Urges En Banc Reconsideration of the Vanishing Homestead Exemption

A panel of the Ninth Circuit implicitly urged en banc reversal of two decisions holding that a homestead exemption is lost if the proceeds are not reinvested within the time required by state law, even if the exemption was valid on the filing date.

9th Circuit

December 09, 2021

Interest Not Required on 100% ‘13’ Plans that Don’t Commit All Disposable Income

Treaties disagree on whether interest is required in 100% chapter 13 plans when the debtor is not devoting all disposable income to the plan.

4th Circuit, South Carolina