Penalty for Early Withdrawal from a Retirement Account Is Not a Priority Tax Claim
Two Boston judges agree: The 10% penalty for early withdrawals from a retirement account doesn’t have priority under Section 508(a)(8).
Tax Foreclosure in New York Can Be a Fraudulent Transfer, District Judge Says
The Supreme Court’s BFP opinion on mortgage foreclosures held not applicable to tax foreclosures in New York.
California Judge Won’t Allow ‘Chapter 20’ to Work Its Magic
Opinion doesn’t cite contrary Ninth Circuit and BAP authority permitting ‘chapter 20.’
Chapter 13 Discharges Post-Filing Condo Assessments in the Ninth Circuit
Circuit court bases its decision on the omission of Section 523(a)(16) from Section 1328(a).
A Destitute Debtor Succeeds in Discharging Student Loans
Holding two advanced degrees didn’t bar the discharge of student loans.
New Bankruptcy Rule 3007(b) Alters Applicability of Res Judicata
When objecting to claims, new Rule 3007(b) means debtors are not required to assert counterclaims that would be adversary proceedings.
Courts Split on Paying Chapter 13 Debtor’s Counsel if Conversion Precedes Confirmation
Arizona judge declines to expand Harris v. Viegelahn to cases when conversion precedes confirmation.
Ninth Circuit Finds a Loophole to Reduce a Pre-Bankruptcy Fee Award
Prepetition judgments for attorneys’ fees are not sacrosanct in bankruptcy.