9th Circuit

ate law might provide an equitable basis for denying a state-law exemption, although Law v. Siegel won’t permit equity to defeat an exemption claim under federal law.

Someone seeking to issue a subpoena to a trustee is the proper party to seek leave under the Barton doctrine, Judge Clarkson says.

The Ninth Circuit answered a question left open by the Supreme Court in Ritzen.

For those entitled to the mortgage interest deduction, debtors may have unexpected tax benefits from short sales.

Equitable tolling can extend the two-year deadline for filing complaints, but the deadline can’t be extended without notice to the defendants, even if they are unknown or unknowable.

District judge in Idaho finds no ambiguity in a statute that doesn’t explicitly say whether a chapter 13 trustee is paid if the case is dismissed before confirmation.

Interest, if any, due on arrears cured under a plan derives from the loan documents and state law.

A trustee can avoid and preserve a tax lien for the benefit of unsecured creditors, but a debtor can’t if the debtor hasn’t paid the taxes, the Ninth Circuit says.

The EITC and the ACTC are both exempt in states with broadly defined “public assistance,” the Ninth Circuit BAP says.

Interpreting the hanging paragraph in Section 523(a), the Ninth Circuit sticks to the Beard test in deciding whether something is close enough to a tax return to justify discharging a tax debt.