Federalism concerns do not protect tax foreclosures like they do mortgage foreclosures, Judge Gravelle says.
Even if an exemption is lost after filing, a Code provision must bring property into the estate, Fourth Circuit holds.
Dissenter argues that suing in bankruptcy court was sufficient disclosure to avoid judicial estoppel.
The Eighth Circuit bars clever litigation tactics designed to evade the FDCPA on suits to collect time-barred claims.
Sept 2017