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Vol. 21, Nos. 1 - 42, pp. 1 - 1546 Jan. 1 -- Oct. 29, 2009 A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
TARP
– Automatic stay protects property owner against county tax claim bureau objections to petition to sell (M.D. Pa.), Case in Brief, 230
– Bankruptcy court cannot hear tax claim after discharge received (D.R.I.), 1153 – Bernard L. Madoff Investment Securities LLC
– – Investments, questions raised re tax consequences at meeting with trustee, 270; practitioners encourage investors to claim full amount of 2008 losses with IRS, 309; theft loss safe harbor, most victims using, IRS official says, 680; safe harbor process expected to go smoothly, 1264
– – Tax information returns, liquidation trustee will not release, 186
– – Deferral, incorporation into state tax scheme, Analysis and Perspective, 992
– – Reporting, IRS rules finalized, 1355 – – Taxpayer must recognize (T.C.), Case in Brief, 855 – Delinquent Ala. taxpayers granted reprieve from criminal prosecution, 201 – Disallowance of various deductions proper (5th Cir.), Case in Brief, 254 – Distressed investments, tax considerations, Analysis and Perspective, 1228 – Divorce-related mortgage and tax debts, dischargeability must be reconsidered (Ind. Ct. App.), 265 – Employee benefit plan, testimony re tax qualification properly excluded (5th Cir.), 301 – Employment tax debt major bankruptcy cause for smaller businesses, conferees told, 678 – Exempt retirement income, refunds from overpayment remain exempt (Utah), Case in Brief, 163 – Failure to report income, tax refund request denied (Fed. Cl.), Case in Brief, 1026 – Foreclosures, tax consequences, Analysis and Perspective, 274 – Frivolous return penalties nondischargeable (B.A.P. 10th Cir.), Case in Brief, 938 – Hospital CEO must pay willfully withheld payroll taxes (M.D. Fla.), 1144 – Income tax due on farm sale of hogs before Ch. 12 filing is unsecured claim (8th Cir.), 1373 – Indebtedness tax, LSTA lauds stimulus language deferring cancellation, 269 – Insolvent firms, Russia will not allow shake off of tax liabilities, 219 – Interlocutory appeal of bankruptcy court order on IRS claims for taxes, government may not file (E.D.N.Y.), 1519 – IRS – Lehman Brothers Holdings Inc., N.Y. City seeks local taxes (Bankr. S.D.N.Y.), 1136 – Limited partner may not discharge partnership liabilities in personal bankruptcy (5th Cir.), 529 – Local government, suit to recover payments to properly dismissed (S.D.N.Y.), 1058 – Net operating loss reduction, insolvent Ill. taxpayer liability must reflect, 200 – Outstanding tax debts, Fla. to assess administrative fee, 1036 – PBGC settlement, contributions made during are specified liability losses (3d Cir.), 889 – Proofs of claim
– – IRS issues guidance on taxes accruing after Ch. 13 petition filed, 1529
– – Nortel Networks files objection to IRS proofs of claim (Bankr. D. Del.), 1335; stipulation covering portion of claim approved, 1520 – – Real estate taxes arising post-petition, claim allowed (Bankr. N.D. Ohio), 1218 – – WorldCom Inc., excise tax claim improperly denied (S.D.N.Y.), 1137 – Russian government approves regulations on bankruptcy-related proceedings, 1212 – Self-insurers' fund, debtor obligation not excise tax (9th Cir.), 636 – State taxes properly discharged (9th Cir.), 1217 – Superfund, environmental group seeks reinstatement of polluter-paid tax, 401; Blumenauer (D-Or) supports reauthorization, 1019 – Tax amnesty, Conn. DRS posts information re upcoming program, 382 – Tax collection
– – Economic downturn, IRS working with taxpayers facing financial hardships, 1537
– – N.Y. voluntary disclosure program will generate millions, state says, 1394 – – Taxpayer Advocate urges flexibility re delinquent low-income taxpayers, 1393 – – Va. late taxpayer amnesty program will waive penalties and halve interest charges, 1395
– – Broken promise to repay prevents reinstatement of suspended lawyer (Okla.), 806
– – Italy approves new rules allowing restructuring before bankruptcy, 58 – Tax liens
– – Automatic stay, lien filing did not violate (S.D.W. Va.), Case in Brief, 1465
– – Creditor interest rate restored (S.D. Tex.), Case in Brief, 1465 – – Federal lien, debtor may strip from property (W.D. Pa.), Case in Brief, 505
– – Kan. food sales refund properly excluded from debtor estate (Bankr. D. Kan.), Case in Brief, 1465
– – Pre-petition interest valued using pro-rata by days approach (S.D. Ill.), 1424
– – Failure to file warranted conversion from Ch. 13 to Ch. 7 (B.A.P. 1st Cir.), Case in Brief, 1188
– – Failure to produce, denial of bankruptcy petition proper (D.S.C.), Case in Brief, 302 – Transfer of property taxes and expenses after payment voidable as fraudulent (B.A.P. 8th Cir.), Case in Brief, 411 – Unpaid taxes, bankruptcy case of debtor owing millions properly dismissed (7th Cir.), 530 – Value-added tax-related accounting regulations, Russian agency issues guidance, 1266
– Chapter 11 filings
– – Asyst Techs., integrated automation solutions provider, Japanese subsidiaries also enter related voluntary proceedings in Japan (Bankr. N.D. Cal.), 561
– – Aviza Tech. Inc. and affiliates, advanced semiconductor capital equipment and process technologies supplier (Bankr. N.D. Cal.), 846; asset sale to Sumitomo Precision Prods. Co. approved, 1521 – – BearingPoint Inc. and subsidiaries, management and technology consultant (Bankr. S.D.N.Y.), 258; motion to shorten time for approval of bidding procedures granted, 436; sale of business unit to PricewaterhouseCoopers approved, 800; false financial data, investor class action remanded (4th Cir.), 1140 – – Butler Servs. Intl. Inc. and affiliates, engineering and technical outsourcing services provider (Bankr. D. Del.), 801 – – Fairchild Corp. and affiliates, aerospace, real estate, and motorcycle apparel firm (Bankr. D. Del.), 404 – – Nanogen Inc. and affiliates, molecular and rapid diagnostic products developer (Bankr. D. Del.), 725 – – Spansion Inc. and affiliates, flash memory solutions provider (Bankr. D. Del.), 330 – Syntax-Brillian Corp. second amended liquidating plan confirmed (Bankr. D. Del.), 973
– Chapter 11 filings
– – Charter Communications Inc. and affiliates, broadband communications firm and cable operator (Bankr. S.D.N.Y.), 439; joint reorganization plan to be confirmed, 1522
– – Metromedia Intl. Group Inc., telecom firm (Bankr. D. Del.), 935 – – Nortel Networks Corp. and subsidiaries in US and Canada, communications provider (Bankr. D. Del.), 89; underfunded plans, PBGC takes control, 1020; stalking horse asset and share sale agreement reached, 1061; firm files objection to IRS proofs of claim, 1335; stipulation to resolve portion of claim approved, 1520 – – Primus Telecommunications Group Inc. and affiliates (Bankr. D. Del.), 369 – – Telemetrix Inc. and Convey Communications Inc., wireless communication operators (Bankr. D. Colo.), 10 – Internet
See INTERNET
– Tower plot lease, suit against telecom firms transferred to district where bankruptcy filed (D. Neb.), 117 – Wireless card service agreement arbitration clause waiving class actions unconscionable (9th Cir.), 508 – WorldCom Inc., IRS excise tax claim improperly denied (S.D.N.Y.), 1137
– Chapter 11 filings
– – Freedom Communications Holdings Inc. and affiliates, print publication, broadcast television station, and interactive business owner (Bankr. D. Del.), 1296; creditors' committee seeks production of confidential documents, 1412
– – Young Broadcasting Inc. and affiliates, television station owner (Bankr. S.D.N.Y.), 260
– Dan River Inc. plan, PBGC takes control, 931
– Linens Holding Co. third amended plan confirmed (Bankr. D. Del.), 932
– Employee benefit plan, testimony re tax qualification properly excluded (5th Cir.), 301
– Identity theft
See IDENTITY THEFT
– Congressional Outlook 2009, Special Report, 132
– Credit card regulatory reforms, Fed, OTS, and NCUA action may signal broader action, Congress members say, 19
– The Parent Co. and subsidiaries, eCommerce and eContent provider for families files for Ch. 11 protection (Bankr. D. Del.), 37
– Airlines
– Automobiles
See MOTOR VEHICLES
– – U.S. Shipping Partners LP and affiliates, long-haul marine transportation services provider for petroleum and other chemical products (Bankr. S.D.N.Y.), 607; third amended joint reorganization plan confirmed, 1459
– – Velocity Express Corp. and affiliates, time definite regional delivery solutions provider (Bankr. D. Del.), 1421
– Secretary, Geithner confirmed, 129
– Automotive sector distress, Bush approves plan to provide loans in return for restructuring, 18; GM and Chrysler seek additional aid, UAW agrees to modify agreements, 231; GM and Chrysler plans may be workable, analysts say, 268; GM unable to continue without aid, auditors say, 341; GM plan may not avoid bankruptcy, bondholders group says, 400
– Chrysler Financial receives funding to spur car loans, 97; loans repaid, 1013 – Congressional Outlook 2009, Special Report, 132; 135 – Delphi retiree health care coverage, bill to apply money to fund
– – Alternatives, Treasury official says new program coming, 1536
– – Civil disobedience part of push to stop foreclosures and evictions, Special Report, 239 – GMAC preferred stock purchased using TARP funds, 41; GMAC to receive more funds, Geithner says, 653; GMAC receives more funds, 734 – Independent trust to manage federal investments – Morgan Stanley repurchases warrants issued to government, 1160 – Mortgage modification guidelines, Treasury releases, 342; modification program to be expanded, 690 – One-year review, Special Report, 1439 – Oversight panel, Pelosi (D-Cal) praises report, 164 – Reform and accountability – Relief for homeowners and neighborhoods, use of funds – Treasury Dep't implementation strategy, congressional panel issues report, 473
See also U.S. TRUSTEES
– Ch. 7 trustee failure to disclose law firm fee agreement with debtor's primary creditor was fraud on court (E.D. Mich.), 151 – Corporate manager appointed pre-petition may administer debtors-in-possession (2d Cir.), 675 – Discharge order, final report (U.S., rev den), 76 – Lender failure to perfect interest in manufactured home must yield interest to trustee as judgment lien creditor (B.A.P. 6th Cir.), 1423 – Negligent violation of duties, quasi-judicial immunity bars suit for adjudicative acts (C.D. Cal.), 1288 – PT-1 Communications trustee granted summary judgment, awarded tax refund (Bankr. E.D.N.Y.), Case in Brief, 502 – Receiver properly appointed as trustee for jointly administered debtors (D. Minn.), 1374 – Reporting exception, IRS notes, News Brief, 807 – Substitute trustee is debt collector under FDCPA (D.D.C.), 1432
– Bank failure to make adequate disclosures may proceed despite third-party disclosure, ruling should be upheld, banking groups argue in brief (3d Cir.), 697
– Bank's alleged intent to later raise APR does not give rise to claim (9th Cir.), 237 – Credit card interest rate hike disclosure, class action against Chase Bank reinstated (9th Cir.), 737 – Credit cardholders' bill of rights, creation – Home equity credit lines, class actions challenge bank moves to trim (N.D. Ill.), 1222 – Modified rescission, loan servicer did not wait too long to seek (E.D. Cal.), 780 – Preemption provision does not cover state-law based state court injunction re credit card solicitation scheme (U.S., rev den), 130 – Refund anticipation loan, finance charge recovery denied (9th Cir.), 45
– Corporate manager appointed pre-petition may administer debtors-in-possession (2d Cir.), 675
– Insurance proceeds, debtor has no right to jury trial in trustee action (1st Cir.), 976 – Special administrator not custodian, no obligation to turn over debtor share of decedent's estate (D. Ariz.), 374 Contact the Webmaster at webmaster@bna.com Copyright © The Bureau of National Affairs, Inc. All Rights Reserved. |
