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Displaying Journal Articles with Column Affairs of State

Consumer Bankruptcy Bankruptcy Taxation Practice and Procedure
The Duty to File Tax Returns under BAPCPA

Although anecdotal, many Department of Justice and Internal Revenue Service attorneys who practice bankruptcy would most likely state that one of their largest complaints with the previous version of the Bankruptcy Code was their inability …

CG Craig A. Gargotta
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Sep
2006
Consumer Bankruptcy Labor/Employment Practice and Procedure
Judicial Estoppel and Employment Discrimination Claims in Bankruptcy

The forthcoming bankruptcy legislation poses considerable challenges for bankruptcy practitioners. There is little in the way of legislative history, and many commentators have noted the amended Code's lack of clarity and precision in a num…

CG Craig A. Gargotta
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Sep
2005
Consumer Bankruptcy Consumer Debt Discharge/Dischargeability
Discharging Health Education and Other Government-related Student Loans

Questions concerning what relief the Bankruptcy Code affords to persons seeking to discharge their government-related student loans are, in all likelihood, a common topic of discussion between most potential debtors and their bankruptcy cou…

CG Craig Peyton Gaumer
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May
2005
Consumer Bankruptcy Discharge/Dischargeability Plan Confirmation
Should Chapter 13 Plans Discharge Student Loans

The Tenth Circuit Bankruptcy Appellate Panel's (BAP) recent decision in In re Mersmann, 318 B.R. 537 (10th BAP 2004), underscores the continuing tension between chapter 13 plan provisions discharging student loans, and implies that such dis…

CG Craig A. Gargotta
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Mar
2005
Plan Confirmation Practice and Procedure Consumer Bankruptcy
Preferential First-day Orders Same Question Different Look

Several years ago, this column addressed the then-growing tendency of bankruptcy courts to enter "first-day orders" allowing debtors to make post-petition payments on account of pre-petition unsecured employee wage claims over and above the…

PB Patricia Barsalou ZM Zachary Mosner
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Feb
2003

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