Transfer to Tenants by the Entireties Was Exemption Planning Gone Too Far
Marriage on the eve of bankruptcy was a badge of fraud.
A Tax Foreclosure Ok Under Tyler Can Still Be a Fraudulent Transfer
A tax foreclosure that isn’t an unconstitutional taking can still be a constructively fraudulent transfer depending on when and how the debtor receives the equity above the delinquent taxes.
In Setting Aside a Tax-Lien Foreclosure, a Hypothetical Gave Standing to the Debtor
If state law prohibits assertion of the homestead exemption in tax foreclosure and the debtor can’t take federal exemptions, does the debtor lack standing to set aside a fraudulent transfer?
Estimated Tax Payments Made Before Filing Aren’t Fraudulent Transfers to the IRS
When estimated tax payments are ‘reasonable’ estimates of the year’s taxes, they aren’t fraudulent transfers, district judge says