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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

Delinquent property tax collection: foreclosure may be vulnerable
  • Pepper Hamilton LLP
  • USA
  • September 25 2012

Wisconsin has a strict tax foreclosure procedure in which the tax authority effectively obtains the property without any public or competitive bidding in satisfaction of the delinquent tax bill

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

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

Tax sharing agreements in bankruptcy a tale of two jurisdictions
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • August 28 2013

Often times, tax planning can be an important part of assessing an estate's available assets and preserving the value of such assets for the benefit

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

1031 exchange agreements: drafting failure can lead to unsecured status
  • Reed Smith LLP
  • USA
  • July 8 2009

A Virginia bankruptcy court has issued a decision that should be a major eye-opener for any entity that engages in tax-free exchanges under section 1031 of the Internal Revenue Code

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

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

Lenders should consider suggesting bankruptcy to borrowers following the sale of delinquent taxes on a principal residence
  • Dykema Gossett PLLC
  • USA
  • January 31 2014

The Seventh Circuit Court of Appeals recently held that a plan under chapter 13 of the Bankruptcy Code can modify the rights of a purchaser of