Sixth Circuit Might Rule on Deductions for Contributions to Retirement Accounts
Courts are split on whether chapter 13 debtors may deduct voluntary contributions to retirement accounts from ‘disposable income.’
Section 505(a) Doesn’t Confer Jurisdiction to Determine Amount of a Tax, Circuit Says
Seventh Circuit splits with other circuits on basis for jurisdiction to determine the amount of a tax.
BAP Decision Previews Issues Confronting the Supreme Court in Ritzen
Professing to follow Ritzen, Sixth Circuit BAP reverts to a more pragmatic approach to ‘finality.’
New Jersey Tax Foreclosures Can Be Preferences, Third Circuit Rules
Although a foreclosure sale can be immune from fraudulent transfer attack, a tax foreclosure not based on the value of the property can be a preference.
Second Circuit Explains when Default Judgments Qualify for Issue Preclusion
Discovery abuse in a prior lawsuit can result in nondischargeability in a later bankruptcy.