On June 21, 2011, the Tenth Circuit, in In re Dawes, held that post-petition capital gains taxes are incurred by the individual debtor rather than the bankruptcy estate. Consequently, such tax liabilities are not eligible for downgrade and discharge under 11 U.S.C. § 1222(a)(2)(A). This Comment argues that, although the Dawes decision contradicts the legislative intent underlying the enactment of Chapter 12, it correctly interprets the plain language of the statute
I. Introduction II. Constitutional Concerns III. Departures from Previous Bankruptcy Law IV. The Fir...
Chapter 11 of the U.S. Bankruptcy Code allows financially distressed businesses to reorganize and em...
fiscal years and deducted the overpayment from its payments to H during that year. The fiscal year 2...
On June 21, 2011, the Tenth Circuit, in In re Dawes, held that post-petition capital gains taxes are...
On May 14, 2012, just over seven years after enactment of the Bankruptcy Abuse Prevention and Consum...
In Hall v. United States, the Supreme Court of the United States granted certiorari upon the petitio...
In response to the crisis in the United States farm economy and the inability of farmers to obtain m...
Modem bankruptcy law uses the date of the bankruptcy petition as a hypothetical line of cleavage, ...
On February 26, 2013, the U.S. Court of Appeals for the Fifth Circuit in In re Village at Camp Bowie...
In the most far-reaching revision of bankruptcy law since 1978,1 Congress has passed and the Preside...
In passing Chapter 12 of the Bankruptcy Reform Act, Congress has effectively invalidated certain imp...
Part II of this Note examines the issues presented in the instant case, Hardy v. Fink, in which the ...
Thirty years after the enactment of the Bankruptcy Code, the courts have yet to agree on a theory of...
The rapidly increasing number of student loans maturing under the relatively new guaranteed student ...
In this Comment, the author examines the issues surrounding the recent enactment of a new Chapter 12...
I. Introduction II. Constitutional Concerns III. Departures from Previous Bankruptcy Law IV. The Fir...
Chapter 11 of the U.S. Bankruptcy Code allows financially distressed businesses to reorganize and em...
fiscal years and deducted the overpayment from its payments to H during that year. The fiscal year 2...
On June 21, 2011, the Tenth Circuit, in In re Dawes, held that post-petition capital gains taxes are...
On May 14, 2012, just over seven years after enactment of the Bankruptcy Abuse Prevention and Consum...
In Hall v. United States, the Supreme Court of the United States granted certiorari upon the petitio...
In response to the crisis in the United States farm economy and the inability of farmers to obtain m...
Modem bankruptcy law uses the date of the bankruptcy petition as a hypothetical line of cleavage, ...
On February 26, 2013, the U.S. Court of Appeals for the Fifth Circuit in In re Village at Camp Bowie...
In the most far-reaching revision of bankruptcy law since 1978,1 Congress has passed and the Preside...
In passing Chapter 12 of the Bankruptcy Reform Act, Congress has effectively invalidated certain imp...
Part II of this Note examines the issues presented in the instant case, Hardy v. Fink, in which the ...
Thirty years after the enactment of the Bankruptcy Code, the courts have yet to agree on a theory of...
The rapidly increasing number of student loans maturing under the relatively new guaranteed student ...
In this Comment, the author examines the issues surrounding the recent enactment of a new Chapter 12...
I. Introduction II. Constitutional Concerns III. Departures from Previous Bankruptcy Law IV. The Fir...
Chapter 11 of the U.S. Bankruptcy Code allows financially distressed businesses to reorganize and em...
fiscal years and deducted the overpayment from its payments to H during that year. The fiscal year 2...