Rochelle's Daily Wire

Congress left a gap in the statute for perfecting a tax lien on personal property against someone who has no ascertainable residence.

With little authority one way or the other, lower courts are split on whether Social Security benefits lose their exemption if withheld and later paid as a tax refund.

Tenth Circuit insinuates that a debtor may have a nondischargeable debt even if the debtor did not personally benefit from fraud.

To take advantage of a change in decisional law, a plan must be modified within the time limits imposed by Federal Rule 60(c), the Seventh Circuit says.

The lender’s failure to demand reaffirmation before discharge in chapter 7 barred enforcement of a default based on the filing of bankruptcy.

On an issue where the courts are split, a district judge in Washington State holds that the debtors lose the post-petition appreciation in the value of estate property when a chapter 13 case converts to chapter 7.

Reversing, a Long Island district judge credits value to a homeowner’s ability to delay foreclosure, taking a position contrary to a recent decision from a Ninth Circuit B.A.P.

Circuit courts are split 4/3 on their interpretation of Supreme Court precedent holding that regularly conducted mortgage foreclosures are immune from fraudulent transfer attack.

Exempt assets are included in the calculation of chapter 13 projected disposable income to the extent that the exempt asset produces income.

Despite contrary Second Circuit dicta, retiring Judge Robert Drain certified a nationwide class in a suit for violation of the discharge injunction.