Three Circuits Agree: The ACA’s ‘Penalty’ Is Actually a Tax Entitled to Priority
Looking beyond the label assigned by the Affordable Care Act, three circuits have now held that failure to pay the ‘individual mandate’ for purchasing health insurance gave rise to a tax entitled to priority in bankruptcy.
Sixth Circuit Permits Nondebtor Family Members to Continue the Family Business
Circuit Judge Sutton shied away from making a wife liable for her husband’s debts, even though the wife carried on the husband’s farming business.
Sixth Circuit Creates a Split: The 14-Day Deadline for an Appeal Is Not Jurisdictional
Impliedly overruling the law in five circuits, the Supreme Court changed the rules for deciding when a deadline is jurisdictional, the Sixth Circuit says.
Circuit Judge Questions Applicability of Veil Piercing and Alter Ego to Trusts
Sixth Circuit upholds dismissal of claims for reverse veil piercing and reverse alter ego.