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Ninth Circuit Insulates California Tax Sale from Fraudulent Transfer Attack
  • Schulte Roth & Zabel LLP
  • USA
  • September 21 2016

“The price received at a California tax sale” properly held under state law “conclusively establishes ‘reasonably equivalent value’ for purposes

In Re Transwest Resort Properties, Inc.: Arizona District Court Interpretation of “Impaired Accepting Class” for Plan Confirmation Purposes Threatens Senior Mortgage Lender Protections in Common Real Estate Financing Structures
  • Haynes and Boone LLP
  • USA
  • September 13 2016

The enactment of the Tax Reform Act of 1986, which ended the many tax shelter advantages previously available to real estate investors, coupled with

Escaping taxes in bankruptcy through S corporations
  • Greenberg Glusker Fields Claman & Machtinger LLP
  • USA
  • September 29 2014

Shareholders of financially troubled S corporations may now be able to avoid the flow-through of taxes when the S corporation or its subsidiary files

The Bitcoin Identity Crisis: Currency or Property?
  • Baker & Hostetler LLP
  • USA
  • February 17 2016

The confusion over Bitcoin grows in the latest lawsuit brought in a California bankruptcy court by Trustee Mark Kasolas against Marc Lowe, a former

Energy Future Holdings Chapter 11 Case - The Largest Game Ever of Texas Hold’em?
  • Kelley Drye & Warren LLP
  • USA
  • May 31 2016

The chapter 11 case of Energy Future Holdings ("EFH" or "Debtors") roared back to life this month. Certain key conditions for the plan of

Reorganization plan qualifies for bankruptcy exception to NOL limitation rules
  • Morrison & Foerster LLP
  • USA
  • April 30 2013

In another recent private letter ruling, the IRS ruled that an ownership change pursuant to a bankruptcy reorganization plan qualified for an

When a tax return is not a tax return: Tenth Circuit holds tax liability not subject to discharge in bankruptcy where tax return was filed untimely
  • Stinson Leonard Street LLP
  • USA
  • January 13 2015

In a case of first impression, the Tenth Circuit Court of Appeals held a tax return that is filed after the April 15 deadline is not a “return”

Are you waiving your right to a deficiency claim if you list your claim as fully secured on the proof of claim?
  • Reed Smith LLP
  • USA
  • December 19 2011

In a very recent decision by the Court of Appeals for the Eleventh Circuit, In re J.H. Investment Services, Inc., the court held that a creditor must take an affirmative step to pursue an unsecured claim, and that section 506(a)(1) of the Bankruptcy Code does not automatically provide for a deficiency claim

Cancellation of debt income realized by pass-through entities: some basic considerations
  • Seyfarth Shaw LLP
  • USA
  • July 6 2009

As a general rule, a debtor realizes taxable income upon the partial or total cancellation of its debt

Service attempts to help tenancy-in-common investors exchanging like-kind property under section 1031 in workouts
  • Fox Rothschild LLP
  • USA
  • March 16 2011

Now we can add Program Manager's Technical Advice or "PMTA" to the list of administrative projects on tax matters that are open to FOIA and review by the tax practitioner community