July 30, 2020
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 ,
March 10, 2020
The exaction for failure to purchase health insurance isn’t an excise tax ‘on a transaction’ under Section 507(a)(8)(E)(i).
August 6, 2018
Two Boston judges agree: The 10% penalty for early withdrawals from a retirement account doesn’t have priority under Section 508(a)(8).
Two Boston judges agree: The 10% penalty for early withdrawals from a retirement account doesn’t have priority under Section 508(a)(8).
June 12, 2018
Seven weeks apart, two circuits reach diametrically different conclusions about good faith as a defense to an intentional act that violates the discharge injunction.
Seven weeks apart, two circuits reach diametrically different conclusions about good faith as a defense to an intentional act that violates the discharge injunction.
April 10, 2018
Another court rules that Sebelius isn’t controlling on the characterization of the individual mandate under the Bankruptcy Code.
Another court rules that Sebelius isn’t controlling on the characterization of the individual mandate under the Bankruptcy Code.
March 1, 2018
Debtors aren’t required to turn over tax returns that don’t exist.
Debtors aren’t required to turn over tax returns that don’t exist.