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Govt. Claims/Sovereign Immunity

Federal Income Taxes for a ‘Straddle Year’ Are Administrative Priority Claims

On an issue with no appellate authority, a Delaware district judge rules that federal income taxes are administrative claims if filing occurs before the year’s end.

3rd Circuit
Delaware

Sixth Circuit Broadly Interprets Section 959(b) to Cover State Pension Plans

A split panel on the Sixth Circuit held that Section 959(b) barred the debtor from halting participation in a state employees’ pension plan.

6th Circuit

Fraudulent Transfer Suit Didn’t Succeed in ‘Discharging’ Student Loans

Can student loans be wiped out as fraudulent transfers that aren’t dischargeable under Section 523(a)(8)?

4th Circuit
North Carolina
North Carolina Eastern District

Fines for Defrauding Consumers Are Dischargeable in a Corporate Chapter 11 Plan

Courts are divided on discharging fines in a corporate chapter 11 case when the government itself was not defrauded.

2nd Circuit
New York
New York Southern District

Eighth Circuit Won’t Impose Unwritten Requirements on Service of a Claim Objection

In the Bankruptcy Rules, a claim objection isn’t treated like a motion for all purposes, the Eighth Circuit says.

8th Circuit

Seventh Circuit Requires Court Findings for a Plan Provision the Code Allows

The Seventh Circuit opinion raises the question of whether (or when) a court may restrict the use of a provision in a chapter 13 plan that Section 1322(b) permits.

7th Circuit

No Contempt for the IRS on Discharge Without Exhaustion of Administrative Remedies

Is Taggart just a defense that can be waived, or must a debtor plead and prove ‘no objectively reasonable basis’ in a motion for contempt of discharge?

2nd Circuit
New York
New York Southern District

Revisiting Midlantic During COVID

Sept 2020

Bankruptcy Code
959
554
Topic Tags
Administrative Expense Claims
Business Reorganization
Covid19
Govt. Claims/Sovereign Immunity

Liquidating in Chapter 11 Won’t Stop an EEOC Suit for Employment Discrimination

Magistrate judge decided that the regulatory power exception to the automatic stay allows the EEOC to proceed, but he stayed the suit by the former employee seeking damages.

11th Circuit
Georgia
Georgia Northern District

Setoff Rights of the IRS Prevail over a Debtor’s Attempt to Exempt a Tax Refund

Fourth Circuit answered a question of first impression where the lower courts disagreed.

4th Circuit
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