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ABI Journal

522

Bankruptcy Code

Fourth Circuit Says Entireties Property Is Not Exempt from Tax Debt

The lack of perfection of a federal tax lien did not mean that the entireties interest was exempt under Section 522(b)(3).

Dividing Love: How Bankruptcy Proceedings and State Laws Can Separate Pets from Their Owners

June 2024

Bankruptcy Code
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Another Circuit Says Creditors Take Appreciation When a ‘13’ Case Converts to ‘7’

The Eighth Circuit aligned with the Ninth Circuit by holding that postpetition appreciation in a home belongs to creditors when a chapter 13 case converts to chapter 7.