Displaying Journal Articles with Tags Bankruptcy Taxation

Debtor Not Estopped from Pursuing Inadvertently Unscheduled Claim In Best v. Kroger Co., 339 B.R. 180 (W.D. Tenn. 2006), a former chapter 13 debtor failed to schedule a pre-petition Title VII claim for sexual harassment and constructive dis…

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 …

Discharge of Unfiled Taxes under BAPCPA: No More "Super" Discharge? The basic concept of a chapter 13 bankruptcy filing historically was to allow individual debtors to reorganize their finances. The policy of giving the debtor a chance to h…

In October 1991, the fishing boat Andrea Gail and her six-man crew were headed to the fertile fishing grounds of the North Atlantic seeking the "big catch." Focused on the catch and the cash, the crew was unaware that three different storms…

Last month, we looked at the history of Rousey v. Jacoway and began to consider the arguments of the debtors, the trustee and the amicus in light of the Third Circuit's decision in Clark v. O'Neill ( In re Clark), 711 F.2d 21 (3d Cir. 1983)…