Rochelle's Daily Wire

The district court characterized the agreement not as creating a trust but as a device designed to win priority over a prior, perfected security interest.

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.

Absent an ‘actual conflict,’ disqualification is not automatic, the Third Circuit says.

The Affordable Care Act’s ‘individual mandate’ was a tax measured by income, thus giving the IRS a priority tax claim.

A question may be headed to the Sixth Circuit, where debtors hope to create a circuit split.

Stay modification is required even if the creditor wants to intervene in state court to help the bankrupt estate.

A voluntary chapter 11 case is neither a ‘suit’ nor a ‘claim’ against a debtor giving rise to an insurer’s duty to defend.

Even after the statute of limitations has run, a trustee may be substituted for the debtor as the real party in interest, Michigan district judge says.

The exaction for failure to purchase health insurance isn’t an excise tax ‘on a transaction’ under Section 507(a)(8)(E)(i).

A ‘runoff’ policy purchased after filing is a continuation of a pre-bankruptcy policy, district judge says.