Rochelle's Daily Wire

An election for having a tax refund applied to the following year’s taxes can result in the loss of discharge.

Sixth Circuit judges wrote 17 pages of dicta to muse on whether the ‘person aggrieved’ test for appellate standing died with the adoption of the Bankruptcy Code but remains good law under the ‘zone-of-interests’ test.

Bound by Dow Corning, which permitted nondebtor releases, the Sixth Circuit had to explain why the same releases are not permissible in equity receiverships.

If tax foreclosures violate the Takings Clause, it stands to reason that they are also fraudulent transfers.

Waiting four years to raise discharge as a defense does not invoke equitable estoppel or laches.

A creditor can’t be compelled to arbitrate the validity of a claim before the bankruptcy court decides whether the involuntary petitioner’s claim is subject to a bona fide dispute.

Affirming the bankruptcy court, the Sixth Circuit BAP won’t exempt proceeds from the prepetition sale of a home, even though the proceeds were identifiable and in escrow.

In fee allowances, considering ‘results obtained’ survived the 1994 amendments to Section 330(a).

Res judicata can bar a claim in a later lawsuit if it wasn’t raised in bankruptcy court, given a bankruptcy court’s broad jurisdiction.

Congress left a gap in the statute for perfecting a tax lien on personal property against someone who has no ascertainable residence.