Bankruptcy Taxation

Most Courts Still Refusing to Discharge Taxes from Late-Filed Returns

Novel theory fails to persuade Boston judge to discharge taxes from late-filed returns.

Dallas Judge Snubs Sam Wyly’s Attempt to Shelter His Home and Annuities

Sometimes, an annuity is not an annuity, regardless of what the documents say.
Court: 

Even if Tax Debts Are Not Discharged, Penalties Can Be, Judge Boroff Rules

‘Plain meaning’ permits discharge of some tax penalties.

Circuit Split Widens on Test for Nondischargeability from Late-Filed Tax Returns

Ninth Circuit avoids the one-day-late rule for nondischargeability of tax debts.
Court: 

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