Govt. Claims/Sovereign Immunity

Circuits are split on whether nonpayment of taxes alone establishes the ‘conduct’ requirement making taxes nondischargeable for having evaded payment of taxes.

Honest, but Still Unfortunate?Ninth Circuit Defines Authority of Social Security Administration to Recoup Overpayments Following Chapter 7 Discharge By Mark A. Fink and Richard E. Willi III As the U.S. Supreme Court has stated, the Bankruptcy Code’s principal purpose is

The Ninth Circuit gives state legislatures the ability to decide whether costs of attorneys’ disciplinary proceedings are dischargeable, or not.

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.

An individual debtor conceded that being jailed for violation of a prepetition state court injunction wasn’t an automatic stay violation.

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?

When estimated tax payments are ‘reasonable’ estimates of the year’s taxes, they aren’t fraudulent transfers, district judge says

A class action in Chicago will decide whether bankruptcy judges have the tools to rectify a single creditor’s violation of the rights of similarly situated debtors.

Reversing the BAP, the Ninth Circuit held that counsel’s oral waiver of sovereign immunity did not bind the state.