Sixth Circuit Might Rule on Deductions for Contributions to Retirement Accounts
Courts are split on whether chapter 13 debtors may deduct voluntary contributions to retirement accounts from ‘disposable income.’
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Bankruptcy Code
Section 505(a) Doesn’t Confer Jurisdiction to Determine Amount of a Tax, Circuit Says
Seventh Circuit splits with other circuits on basis for jurisdiction to determine the amount of a tax.
BAP Decision Previews Issues Confronting the Supreme Court in Ritzen
Professing to follow Ritzen, Sixth Circuit BAP reverts to a more pragmatic approach to ‘finality.’
New Jersey Tax Foreclosures Can Be Preferences, Third Circuit Rules
Although a foreclosure sale can be immune from fraudulent transfer attack, a tax foreclosure not based on the value of the property can be a preference.
Second Circuit Explains when Default Judgments Qualify for Issue Preclusion
Discovery abuse in a prior lawsuit can result in nondischargeability in a later bankruptcy.