Should Courts Use the Separate-Filings Rule to Allocate Tax Refunds Among Spouses? By James C. Lanik When spouses file a joint chapter 7 petition, two estates are created, 1 although those estates are typically jointly administered. 2 The a…
2025
Should Courts Use the Separate-Filings Rule to Allocate Tax Refunds Among Spouses? By James C. Lanik When spouses file a joint chapter 7 petition, two estates are created, 1 although those estates are typically jointly administered. 2 The a…
President’s Column The Winter Leadership Conference (WLC) is here! I look forward to seeing everyone this month at the beautiful Phoenician Scottsdale resort in Scottsdale, Ariz. As a lifelong East Coaster (born in Philadelphia, raised in S…
Cryptocurrency, Blockchain and Bankruptcy By W. Marc Schwartz, Christopher S. Roberts and Kyung S. Lee When “cryptocurrency” and “bankruptcy” are used in the same sentence, one immediately associates the terms with headlines of potential bi…
Benchnotes By Bradley D. Pack, Aaron M. Kaufman and Christina Sanfelippo Debts of Sub V Corporate Debtors Can Be Nondischargeable As a matter of first impression, the Fifth Circuit recently held that in subchapter V proceedings, both corpor…
Benchnotes By Bradley D. Pack, Aaron M. Kaufman and Christina Sanfelippo Third Circuit Holds that “Financial Distress” Is Requisite Component of Good Faith in Filing a Petition In a move colloquially known as the “Texas Two-Step,” a highly …
Ethics and Our Personal Health: Where Worlds Collide By Laura Day DelCotto In this profession, words matter. Our ethics rules remind us repeatedly of our obligations around civility and professionalism, including our need to encourage publi…