Jeffrey S. Sutton

6th Circuit Jul 31, 2023

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.
6th Circuit Feb 10, 2021

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.
6th Circuit Oct 28, 2020

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.