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ABI Journal

541

Different Rules Govern When Claims Accrue By or Against an Estate

Like physics, bankruptcy searches for a unified theory to explain claims by and against the estate.

Earmarking Seems to Be a Dead Letter in the Tenth Circuit

BAP says the Tenth Circuit adopts legal fictions to create preferences.

Did Segal Survive Butner in Defining Property of the Estate?

Judge Perkins in Illinois says the ‘sufficiently rooted’ test from Segal v. Rochelle did not survive Butner and the adoption of the Bankruptcy Code.