$12 Million in Gambling Losses Made Taxes Nondischargeable for Five Years

Quick Take Circuits are split on whether nonpayment of taxes alone establishes the ‘conduct’ requirement making taxes nondischargeable for having evaded payment of taxes.

Congress Needs to Fix the Mess Created by the Supreme Court in Lamie

Quick Take Unlike debtors in chapter 13, chapter 7 debtors cannot pay counsel with estate property. There may be no workaround allowing chapter 7 debtors to pay counsel before filing for services to be performed after filing.