May 18, 2020
Setoff Rights of the IRS Prevail over a Debtor’s Attempt to Exempt a Tax Refund
Fourth Circuit answered a question of first impression where the lower courts disagreed.
4th CircuitMay 12, 2020
Confirmation Barred Claims Against a Coal Producer for Causing Global Warming
Global warming claims were discharged even though the chapter 11 plan did not discharge claims under environmental laws.
8th CircuitMarch 27, 2020
Delaware District Court Upholds Discharge of Environmental Fines in Chapter 11
Environmental fines are discharged in chapter 11 because they do not result from pecuniary loss.
3rd Circuit, DelawareMarch 25, 2020
Supreme Court Explains Sovereign Immunity in Bankruptcy Cases
The Supreme Court uses a copyright case to explain why the bankruptcy exception to states’ sovereign immunity is unique under the Constitution.
Supreme CourtMarch 10, 2020
Fifth Circuit Rules that the Penalty under the ACA Isn’t a Priority Tax Claim
The exaction for failure to purchase health insurance isn’t an excise tax ‘on a transaction’ under Section 507(a)(8)(E)(i).
5th CircuitMarch 09, 2020
To Avoid U.S. Trustee Fees, Court Liberally Allows Closing a Case After Confirmation
Pending adversary proceedings don’t preclude a finding that the chapter 11 case has been ‘fully administered,’ thus allowing entry of a final decree and cutting off further fees owing to the U.S. Trustee Program.
2nd Circuit, ConnecticutMarch 05, 2020
Fifth Circuit Opinion Shows How Not to Represent a Creditor at Confirmation
Sovereign immunity won’t prevent the bankruptcy court from extinguishing a state’s easement over a debtor’s property.
5th CircuitFebruary 25, 2020
Supreme Court Uses a Bankruptcy Case to Limit the Use of Federal Common Law
High court rules that federal courts may make federal common law only to protect ‘uniquely’ federal interests.
Supreme CourtJanuary 23, 2020
Stays Are Automatic from Denial of a Motion to Dismiss for Sovereign Immunity
Courts are divided on whether the district court loses jurisdiction to stay proceedings in bankruptcy court after the filing of a notice of appeal.
3rd Circuit, DelawareJanuary 09, 2020
Courts Interpret Brunner Too Harshly, Bankruptcy Judge Cecelia Morris Says
A debtor with a law degree but only $37,500 in gross annual income was permitted to discharge more than $220,000 in student loans.
2nd Circuit, New York, New York Southern District