For three independent reasons, Judge Taddonio rules that states are not immune from stripping down or stripping off tax liens.
A failure to distinguish between res judicata and collateral estoppel turned out to be costly.
May 2019
California judge differs with the Third Circuit regarding the presumption of collateral value flowing from a lender’s proof of secured claim.
The circuits agree, but the lower courts disagree, on the allowance of post-petition attorneys’ fees based on contract.