April 10, 2018

Failing to Purchase Health Insurance Won’t Result in a Priority Tax Claim

Another court rules that Sebelius isn’t controlling on the characterization of the individual mandate under the Bankruptcy Code.

4th Circuit, North Carolina, North Carolina Eastern District

February 15, 2018

Failing to Purchase Health Insurance Won’t Result in a Priority Tax Claim

The exaction for failure to purchase health insurance under the ACA is a tax for constitutional purposes but not a tax under the Bankruptcy Code, New Orleans judge rules.

5th Circuit, Louisiana, Louisiana Eastern District

February 13, 2018

CFPB Suit in District Court Immune from Transfer to Bankruptcy Court

Courts split on which change of venue statute applies to ‘related to’ suits in district court.

9th Circuit, Montana

February 01, 2018

Sovereign Immunity Fully Insulates a Tribe from Lawsuits

Sovereign immunity protects a tribe even after successful veil piercing.

6th Circuit, Michigan, Michigan Eastern District

December 26, 2017

Circuit Split Update on Sovereign Immunity and Derivative Suits Against the IRS

Ninth Circuit won’t rehear DBSI, creating a split with the Seventh Circuit on Sections 106(a)(1) and 544(b)(1).

9th Circuit

September 05, 2017

Ninth Circuit Splits with Seventh on Sovereign Immunity and Derivative Suits by a Trustee

Ninth Circuit criticizes the Seventh for making the sovereign immunity waiver meaningless for Section 544(b)(1) suits.

9th Circuit

March 22, 2017

Supreme Court Reverses Jevic, Bars Structured Dismissals that Violate Priority Rules

Jevic opinion continues to permit first-day wage and critical vendor orders, although its effect on gift plans is debatable.

Supreme Court

March 16, 2017

False Claims Suits by Governments Are Not Halted by Bankruptcy

Bankruptcy court held to lack exclusive jurisdiction over exceptions to the automatic stay.

6th Circuit, Tennessee, Tennessee Middle District

December 20, 2016

Debtor Has Valid Homestead Exemptions Even Without Equity in the Property

Adhering to traditional bankruptcy concepts, Utah judge gives reasons for reversing Jevic.

10th Circuit, Utah

December 07, 2016

Supreme Court Seems Primed to Reverse Jevic, Precluding Structured Settlements

Justices search for rationale for departing from Section 507 priorities in settlements.

Supreme Court