July 21, 2016

Dallas Judge Snubs Sam Wyly’s Attempt to Shelter His Home and Annuities

Sometimes, an annuity is not an annuity, regardless of what the documents say.

5th Circuit

July 18, 2016

Even if Tax Debts Are Not Discharged, Penalties Can Be, Judge Boroff Rules

‘Plain meaning’ permits discharge of some tax penalties.

1st Circuit, Massachusetts

July 15, 2016

Circuit Split Widens on Test for Nondischargeability from Late-Filed Tax Returns

Ninth Circuit avoids the one-day-late rule for nondischargeability of tax debts.

9th Circuit

May 02, 2016

Bankruptcy-Specific State Law on Interest Rates Struck Down on Appeal

Sixth Circuit BAP opens up a can of worms on state bankruptcy laws.

6th Circuit

April 01, 2016

Circuit Splits Widen on Dischargeability of Tax Debts on Late-Filed Returns

Eleventh Circuit keeps taxpayer on the hook for late-filed tax returns.

11th Circuit

January 26, 2016

California Judge Fixes Discharge Deadline for Late-Filing Tax Penalty

Bankruptcy mavens, take note: Late-filing fines for tax returns kick in Oct. 15.

9th Circuit, California, California Northern District

January 07, 2016

Ninth Circuit BAP Splits with Three Circuits on Dischargeablity of Tax Debts

Gutsy Ninth Circuit BAP importunes the Supreme Court to rule on late-filed tax returns.

9th Circuit