Govt. Claims/Sovereign Immunity

May 2023

Another Court Won’t Permit a Structured Sale to Eradicate a Homestead Exemption

Subordinated lenders can’t take a ‘haircut,’ give a ‘tip’ to the trustee, sell a home and eradicate the debtor’s homestead exemption.

April 2023

Fourth and Third Circuits Give Priority to Obamacare’s Individual Mandate Penalty

The Fourth Circuit sides with the Third on the Affordable Care Act’s ‘individual mandate.’ Majority says it was a tax measured by income, thus giving the IRS a priority tax claim.

March 2023

Supreme Court to Hear Two More Bankruptcy Cases This Term

The high court will decide whether a real estate tax foreclosure can violate the Takings Clause and whether Section 106 abrogates sovereign immunity as to Native American tribes.

Ninth Circuit Splits on Avoiding and Preserving a Lien on Exempt Property

The Ninth Circuit dissenter interpreted the statute to mean that the debtor must pay a tax lien twice if the lien was avoided and preserved.