March 29, 2022
A question may be headed to the Sixth Circuit, where debtors hope to create a circuit split.
6th Circuit
March 23, 2022
The circuits are now split 2/1 on the waiver of sovereign immunity under Section 544(b) for lawsuits by a trustee based on claims that could have been made by an actual creditor.
4th Circuit
February 02, 2022
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.
9th Circuit
September 20, 2021
The Tenth Circuit will likely take sides on a split between the Ninth and Seventh Circuits on Section 544(b) state-law claims brought by a trustee in the shoes of an actual creditor.
10th Circuit, Utah
July 30, 2020
On an issue with no appellate authority, a Delaware district judge rules that federal income taxes are administrative claims if filing occurs before the year’s end.
3rd Circuit, Delaware
March 10, 2020
The exaction for failure to purchase health insurance isn’t an excise tax ‘on a transaction’ under Section 507(a)(8)(E)(i).
5th Circuit
August 06, 2018
Two Boston judges agree: The 10% penalty for early withdrawals from a retirement account doesn’t have priority under Section 508(a)(8).
1st Circuit, Massachusetts
June 12, 2018
Seven weeks apart, two circuits reach diametrically different conclusions about good faith as a defense to an intentional act that violates the discharge injunction.
1st Circuit
