Preferences

Tax Foreclosure in New York Can Be a Fraudulent Transfer, District Judge Says

The Supreme Court’s BFP opinion on mortgage foreclosures held not applicable to tax foreclosures in New York.

A Taxonomy of Tracing Rules: One Size Does Not Fit All

Sept 2018

You Gotta Have Faith

July 2018

Post-Jevic

“Don’t You (Forget About Me)”: Current Trends in Proving § 547(b)’s Affirmative Elements

July 2018

Accelerating Payments Defeats the ‘Ordinary Course’ Defense

Payments made after threats and demands are not eligible for the ‘ordinary course’ preference defense.

Tax Sales Can Be Avoided as Preferences, New Jersey District Judge Rules

Not a true public sale, a tax foreclosure in New Jersey can be attacked as a preference without implicating concerns about federalism.

Barnhill Determines the Date of a Post-Petition Transfer, BAP Says

A post-petition transfer occurs when an ordinary check is honored, not when it is delivered.

Avoiding Contract Divisibility to Get You Paid as an Unsecured

May 2018

The Cautionary Tale of Arcapita: Foreign Banks Are Subject to U.S. Jurisdiction if They Use a U.S. Bank Account for Foreign Transactions

Feb 2018