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A New Kind of Tax Shelter That Also Doesn’t Work, and Why Do Molehills Turn Into Mountains?

James and Beverly Nichols filed their 2001 federal income tax return on January 20, 2002. The return showed that they were entitled to a refund in the amount of $2,231.57.

6 min read

Chapter 11 Plan Feasibility and the Judgment on Appeal - Its Either the Long Wait Or the Educated Guess

Chapter 11 filings are often precipitated by the entry of a judgment against the debtor which is appealed. The parties must then argue about whether a chapter 11 plan is feasible and otherwise confirmable in th

6 min read

BAPCPA For Your Viewing Pleasure

On Tuesday the House Committee on the Judiciary held a day long hearing on the second anniversary of the enactment of BAPCPA. Before I assumed the responsibilities of a blogger, I didn't know that Congressional hearings were given snappy titles.

6 min read

Security Is More Than A Feeling

Section 101(37) of the Bankruptcy Code defines “lien” as a “charge against or interest in property to secure payment of a debt . . .

6 min read

Post-BAPCPA, Dairy Mart Retains its Frosty Goodness

Reclamation claims aren't something that practioners in smaller bankruptcy cases used to see every day.

6 min read