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ABI Journal

Discharge/Dischargeability

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.

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Ninth Circuit Affirms the BAP on the Outer Limits of the Discharge Injunction

Deducting a discharged loan to a child from her inheritance didn’t violate the discharge injunction.

Split Widens on Dischargeability for Third Party’s Violation of Securities Laws

Circuits are split 2/1 on whether a debtor must have committed a securities law violation before a judgment is made nondischargeable under Section 523(a)(19).

Judge Barnes Tells Gamblers What Records to Keep to Win a Discharge in Bankruptcy

The suggestion that the debtor never won undercut the poker player’s testimony about uncorroborated gambling losses.