Consumer Bankruptcy

9th Circuit Dec 6, 2021

Ninth Circuit Takes a Hard Line on What’s an Equivalent Tax Return for Dischargeability

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.
10th Circuit Colorado Dec 6, 2021

On a Split, District Judge Doesn’t Pay ‘13’ Trustee if Dismissal Precedes Confirmation

District judge in Colorado sides with the majority and doesn’t allow a chapter 13 trustee to be paid if dismissal occurs before plan confirmation.

Complaint Survives Against Chicago for Not Releasing Impounded Cars Immediately

Despite Fulton, a Chicago bankruptcy judge rules that the City of Chicago might have violated Section 362(a)(4), (a)(6) or (a)(7) by refusing to release impounded cars immediately after a debtor files a chapter 13 petition.