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523

Navigating Small Business Bankruptcies: Subchapter V

Bankruptcy Code
1182
1189
1190
1191
101
330
523
1111
1129
1141
326
Topics
Small Business

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Consequences of Failing to Report Federal Changes to the California FTB or Filing State Returns

April 2022

Bankruptcy Code
523
Topic Tags
Consumer Bankruptcy
Bankruptcy Taxation

PACA Debt Isn’t Nondischargeable, Chicago Judge Says, Siding with the Minority

Lower courts are split on whether violating a PACA trust results in a nondischargeable debt. The question is on direct appeal to the Eleventh Circuit.

7th Circuit
Illinois
Illinois Northern District

Ninth Circuit Takes a Hard Line on What’s an Equivalent Tax Return for Dischargeability

Interpreting the hanging paragraph in Section 523(a), the Ninth Circuit sticks to the Beard test in deciding whether something is close enough to a tax return to justify discharging a tax debt.

9th Circuit

Hot Topics in Subchapter V

Bankruptcy Code
1182
1183
1188
1189
1190
1191
1194
101
103
105
322
327
330
341
347
348
349
363
364
365
502
503
506
507
521
523
524
557
704
724
1102
1104
1105
1106
1111
1112
1113
1115
1116
1121
1122
1123
1125
1129
1141
1146
1202
1204
1221
1225
1302
1325
1322
326
362
548
549
Topics
Small Business

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Post-Filing Issue-Spotting

Bankruptcy Code
102
105
109
303
341
344
348
363
365
501
506
507
510
521
523
524
542
543
545
547
551
704
721
722
727
1108
1129
1141
1144
1201
1228
1301
1304
1325
1328
362
541
544
548
549
Topics
Consumer Bankruptcy

Links

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Defending a 523/727 Action

Bankruptcy Code
523
727
Topics
Consumer Bankruptcy
Discharge/Dischargeability

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Trending Bankruptcy Issues

Bankruptcy Code
363
502
506
523
547
552
Topics
Consumer Bankruptcy

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Intro to Chapter 13

Bankruptcy Code
101
105
109
110
329
341
342
506
507
521
522
523
527
704
706
707
1112
1208
1302
1306
1307
1308
1325
1326
1328
1329
1322
Topics
Consumer Bankruptcy

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Hot Topics with Bill Rochelle

Bankruptcy Code
1182
1188
1189
1191
1334(b)
524(g)
Sect. 1123(a)(4)
Section 106(a)
101
102
105
109
1334
586
303
348
349
350
363
365
502
503
506
507
509
522
523
526
542
546
547
552
553
554
726
1104
1109
1129
1141
1226
1307
1325
1326
1327
1328
1329
1502
1506
1515
1517
362
541
548
549
550
Topics
Alternative Dispute Resolution
Automatic Stay
Claims
Executory Contracts/Leases
Fraudulent Transfers
Plan Confirmation
Preferences
Professional Compensation/Fees
Venue/Jurisdiction
Consumer Bankruptcy
Consumer Debt
Discharge/Dischargeability
Family/Divorce Issues
Mortgage
Predatory Lending
International Insolvency
Labor/Employment
Puerto Rico
Small Business

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