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When an Objection Is Required for an Exemption Covering ‘100% of FMV’

Judge Hoffman explains when objections are or aren’t required for exemptions covering ‘100% of FMV’ under the current form 106C.
3rd Circuit New Jersey Nov 18, 2024

Without Levy, a Recorded Judgment Lien Is Unperfected in Some States

In New Jersey, a trustee’s hypothetical judicial lien has priority over a judgment lien if the judgment lienholder has not made a levy on the property.
9th Circuit Jun 12, 2023

Two Circuits Now Hold: ‘13’ Trustees Aren’t Paid if Cases Dismiss Before Confirmation

The Ninth and Tenth Circuit disallow fees to chapter 13 trustee if the case is dismissed before confirmation. The identical issue is sub judice in the Second Circuit.
Supreme Court May 25, 2023

Supreme Court Holds that Real Estate Tax Foreclosures Can Violate the Takings Clause

The high court’s ruling on the Takings Clause also seems to mean that real estate tax foreclosures can be avoided as constructively fraudulent transfers.

Bifurcated Fee Arrangements Now Seem Impossible in South Carolina

Affirming the bankruptcy court, the district court found that bifurcated fees are excessive and that inadequate disclosures violated Sections 526 and 528.
4th Circuit Jan 19, 2023

Fourth and Third Circuits Give Priority to Obamacare’s Individual Mandate Penalty

The Fourth Circuit sides with the Third on the Affordable Care Act’s ‘individual mandate.’ Majority says it was a tax measured by income, thus giving the IRS a priority tax claim.