‘Accrual Test’ Again Survives to Say Whether the Debtor or the Estate Owns a Claim

Quick Take There are two tests again for the existence of a claim, one test for claims against the debtor and another for claims by the debtor.

Debtor’s Appeal from Chapter 13 Plan Confirmation Held Equitably Moot

Quick Take District court equates distribution to creditors in chapter 13 to substantial consummation of a chapter 11 plan.