AuthorTitleCitationSummaryYear
Daniel Keating OFFENSIVE USES OF THE BANKRUPTCY STAY 45 Vanderbilt Law Review 71 (January, 1992) I. Introduction II. Defining Offensive Uses of the Stay A. A Brief History of the Stay B. Bankruptcy's Burden/Benefit Linkage 1. In the Code 2. In the Case Law III. Offensive Uses of the Stay: Recurring Cases A. Refusals to Deal 1. Corporate Debtors 2. Refusals to Deal and the Necessity Doctrine 3. Individual Debtors 4. Utility Cases B. License... 1992
Margaret Henning RECENT DEVELOPMENTS IN THE TAX TREATMENT OF PERSONAL INJURY AND PUNITIVE DAMAGE RECOVERIES 45 Tax Lawyer 783 (Spring, 1992) Trial lawyers may be able to obtain tax-free settlements or judgments for their personal injury clients if they are careful from the beginning to characterize their clients' claims and potential recoveries with the tax consequences in mind. The applicable Code provision, section 104(a)(2), allows an exclusion from gross income of [d]amages... 1992
Charles D. Booth RECOGNITION OF FOREIGN BANKRUPTCIES: AN ANALYSIS AND CRITIQUE OF THE INCONSISTENT APPROACHES OF UNITED STATES COURTS 66 American Bankruptcy Law Journal 135 (Spring, 1992) Global recessions, international hostilities, fluctuations in the world's financial markets, and poor business management have caused, and will continue to cause, the insolvency of many multinational companies. When a multinational company becomes insolvent, insolvency proceedings will often be commenced in every country in which it does business... 1992
Anne Berrill Carroll RELIGION, POLITICS, AND THE IRS: DEFINING THE LIMITS OF TAX LAW CONTROLS ON POLITICAL EXPRESSION BY CHURCHES 76 Marquette Law Review 217 (Fall, 1992) Over the past dozen years, provisions of the Internal Revenue Code (Code) and regulations barring exempt status (and eligibility to receive tax-deductible contributions) to any religious, educational, or other charitable organization that participates in the electoral process have been invoked to give a new and exceedingly sharp edge to the... 1992
John W. Whitehead TAX EXEMPTION AND CHURCHES: A HISTORICAL AND CONSTITUTIONAL ANALYSIS 22 Cumberland Law Review 521 (1991-1992) One commentator has written that [i]t is easier to admire the motives for [a religious tax] exemption than to justify it by any sound argument. Nonetheless, tax exemptions for religious institutions are a matter of longstanding historical practice despite the current controversy. The matter is often debated in the United States, at both federal... 1992
Carl L. Bucki THE AUTOMATIC BANKRUPTCY STAY AND REAL PROPERTY TAX LIENS 66 American Bankruptcy Law Journal 233 (Summer, 1992) In three recent decisions the Second and Third Circuits have ruled that the imposition of a local real estate tax lien is subject to the automatic stay provisions of ยง 362 of the Bankruptcy Code. Although each circuit would impose a different standard to determine what taxes are affected, the decisions represent an unprecedented application of the... 1992
James C. Curtiss THE OWNER AND THE GENERAL CONTRACTOR IN BANKRUPTCY 71 Michigan Bar Journal 1048 (October, 1992) When granting the federal government the power to establish . uniform laws of bankruptcies, the framers of the Constitution envisioned bankruptcy as a means of preventing frauds upon creditors. As our economy has become driven by credit, the purpose of bankruptcy laws has evolved. By the turn of the 20th century the Supreme Court observed that... 1992
Howard C. Buschman III , Sean P. Madden THE POWER AND PROPRIETY OF BANKRUPTCY COURT INTERVENTION IN ACTIONS BETWEEN NONDEBTORS 47 Business Lawyer 913 (May, 1992) A variety of legal, economic and societal developments have combined to produce a substantial increase in complex bankruptcy cases since Congress enacted the Bankruptcy Code (Code) in 1978. These cases have increased the tension between demands for bankruptcy court resolution of matters ranging far beyond debt restructuring and concerns over... 1992
Thomas L. Evans THE TAXATION OF NONSHAREHOLDER CONTRIBUTIONS TO CAPITAL: AN ECONOMIC ANALYSIS 45 Vanderbilt Law Review 1457 (November, 1992) I. Introduction. 1458 II. Problems with Present Law. 1463 A. Conceptual Difficulties. 1463 B. Harmful Effects of Present Law. 1466 1. Contributions for Economic Development. 1466 2. Contributions of Transaction-Specific Assets. 1471 III. Contributions Involving Economic Development. 1474 A. Background and Description. 1474 B. Rationale for Taxation... 1992
Thomas J. Walsh "NO TAXATION WITHOUT REPRESENTATION . UNLESS DESEGREGATION:" THE POWER OF FEDERAL COURTS TO ORDER TAX INCREASES TO DESEGREGATE SCHOOLS: MISSOURI V. JENKINS 12 Hamline Journal of Public Law and Policy 191 (Spring, 1991) In the landmark desegregation case of Brown v. Board of Education, the Supreme Court stated that local authorities have the primary responsibility for solving the problems of desegregation. However, the Court also stated that the courts will assess whether the actions of the school authorities constitute good faith implementation of the relevant... 1991
Veryl Victoria Miles A DEBTOR'S RIGHT TO AVOID LIENS AGAINST EXEMPT PROPERTY UNDER SECTION 522 OF THE BANKRUPTCY CODE: MEANINGLESS OR MEANINGFUL? 65 American Bankruptcy Law Journal 117 (January, 1991) As a law founded in equity, bankruptcy law serves a twofold purpose. It provides the debtor with a fresh start and the creditors with the right to share equitably in the assets of the estate. However, before the creditors are allowed to participate in the distribution of the estate assets, certain properties of the estate are identified as... 1991
Charles D. Booth A HISTORY OF THE TRANSNATIONAL ASPECTS OF UNITED STATES BANKRUPTCY LAW PRIOR TO THE BANKRUPTCY REFORM ACT OF 1978 9 Boston University International Law Journal 1 (Spring, 1991) Over the past two centuries, the courts of the United States have wrestled with the questions of what effect to give to foreign bankruptcies and whether or not to recognize the claims of foreign representatives. The reforms of the Bankruptcy Reform Act of 1978 (the U.S. Bankruptcy Code) provided a statutory framework to guide the courts in this... 1991
Bryan D. Hull A VOID IN AVOIDANCE POWERS? THE BANKRUPTCY TRUSTEE'S INABILITY TO ASSERT DAMAGES CLAIMS ON BEHALF OF CREDITORS AGAINST THIRD PARTIES 46 University of Miami Law Review 263 (November, 1991) I. Introduction II. The Void in Avoidance Powers A. Caplin v. Marine Midland Grace Trust Co. B. The Proposal to Fill the Void Left by Caplin III. Assertion of Damages Claims on Behalf of Creditors and the Bankruptcy Trustee's Current Powers A. The Role of the Bankruptcy Trustee's Avoidance Powers and Ability to Assert Claims in the Bankruptcy... 1991
George A. Rutherglen ADMIRALTY AND BANKRUPTCY REVISITED: EFFECTS OF THE BANKRUPTCY REFORM ACT OF 1978 65 Tulane Law Review 503 (February, 1991) I. JURISDICTION OF BANKRUPTCY COURTS OVER MARITIME LIENS. 505 II. RELIEF FROM THE AUTOMATIC STAY. 517 A. Grounds for Relief from the Automatic Stay. 519 B. The Prospects for Successful Reorganizations of Shipping Firms. 525 1. American-Flag Shipping. 530 2. International Shipping. 531 III. CONCLUSION. 533 1991
Robert Kenneth Rasmussen BANKRUPTCY AND THE ADMINISTRATIVE STATE 42 Hastings Law Journal 1567 (August, 1991) The main challenge currently facing lawyers and lawmakers is integrating the public and private law regimes. These two systems start from different premises and often appear to conflict with one another. Nowhere is this conflict more evident than in bankruptcy law. Although bankruptcy law is generally conceived to be a private law regime, the... 1991
Scott C. Barney BANKRUPTCY PREFERENCES AND INSIDER GUARANTEES 51 Louisiana Law Review 1047 (May, 1991) One goal of bankruptcy law is equal distribution of the insolvent debtor's assets among the members of each class of his creditors. The insolvent debtor's assets, however, can be depleted by transfers made on the eve of bankruptcy, paying favored or preferred creditors to the detriment of those remaining unpaid. Such transfers of a debtor's assets... 1991
Jeffrey Schoenblum CHOICE OF LAW AND SUCCESSION TO WEALTH: A CRITICAL ANALYSIS OF THE RAMIFICATIONS OF THE HAGUE CONVENTION ON SUCCESSION TO DECEDENTS' ESTATES 32 Virginia Journal of International Law 83 (Fall, 1991) I. Introduction II. Choice of Law Considerations A. The General Operation of the Convention B. The Elimination of the Situs Rule for Real Property C. The Absence of a Persuasive Theoretical Basis for the Unqualified Abandonment of the Situs Rule D. The Elimination of the Domicile Rule for Personal Property E. The Absence of a Persuasive Theoretical... 1991
Karla W. Simon CONGRESS AND TAXES: A SEPARATION OF POWERS ANALYSIS 45 University of Miami Law Review 1005 (May, 1991) I. Introduction. 1005 II. Critiquing the Critics. 1008 A. The Contract Theory of Professors Doernberg and McChesney. 1008 B. Spending Limitations and Their Implications for the Tax Lawmaking Process. 1011 III. Exercising Legislative Power. 1014 A. Congressional Accountability. 1016 B. Limiting the Role of the Executive Branch. 1021 1.... 1991
Paulette J. Delk LIEN AVOIDANCE UNDER SECTION 522(F) OF THE BANKRUPTCY CODE: THE WINDING ROAD TO THE SUPREME COURT 26 Wake Forest Law Review 879 (1991) One of the longstanding goals underlying American consumer bankruptcy laws is the desire to leave individual debtors with sufficient assets or resources to enable them to make a financial fresh start. Congress' concern about the kind of fresh start or relief that consumers receive after filing bankruptcy and its concern about the significant... 1991
Christopher W. Nelson MISSOURI v. JENKINS: JUDICIAL TAXATION AND THE FUNDING OF SCHOOL DESEGREGATION 26 New England Law Review 529 (Winter, 1991) Whether the federal judiciary has the power to compel funding for a school desegregation remedial order through the judicial imposition of a local tax increase was the subject of the recent United States Supreme Court decision Missouri v. Jenkins. In a unanimous decision, with a 5-4 split on the reasoning, the Court ruled that a United States... 1991
Thomas J. Palazzolo NEW VALUE AND PREFERENCE AVOIDANCE IN BANKRUPTCY 69 Washington University Law Quarterly 875 (Fall, 1991) A debtor repays a debt to a creditor. Soon thereafter, the debtor files bankruptcy. The court then forces the creditor to return the payment to allow the other creditors to share in it. Although such a result might seem unfair, it is not. Bankruptcy law establishes priorities for distribution to creditors, requiring creditors to line up for... 1991
Paul J. Collins TAXATION BY JUDICIAL DECREE: MISSOURI v. JENKINS 44 Tax Lawyer 1141 (Summer, 1991) Consider the following: you are the proud owner of a three bedroom home of average price in Kansas City, Missouri. Last year your home had an assessed valuation of $95,917, resulting in a property tax bill of $1,966, or $2.05 per $100 of assessed valuation. This year, your property tax bill has nearly doubled to $3,837, or $4.00 per $100. Yet your... 1991
Reka Potgieter Hoff THE FINANCIAL ACCOUNTABILITY OF CHURCHES FOR FEDERAL INCOME TAX PURPOSES: ESTABLISHMENT OR FREE EXERCISE? 11 Virginia Tax Review 71 (Summer, 1991) Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof . . . . U.S. Const. amend. I. I. Introduction II. The Financial Reporting and Tax Audit Rules Applicable to Churches A. Summary of the Rules B. Origin of the Rules C. Legislative History of the Rules 1. Public Policy Basis of the Statutory... 1991
Dean Pappas THE INDEPENDENT SECTOR AND THE TAX LAW: DEFINING CHARITY IN AN IDEAL DEMOCRACY 64 Southern California Law Review 461 (January, 1991) In many cases, though individuals may not do the particular thing so well, it is nevertheless desirable that it should be done by them, rather than by the government, as a means to their own mental education, a mode of strengthening their active faculties, exercising their judgment, and giving them a familiar knowledge of the subjects with which... 1991
Emily Germain Shea THE TAXATION OF LEGAL SERVICES: DOES IT VIOLATE THE RIGHT TO COUNSEL OR THE ATTORNEY-CLIENT PRIVILEGE? 25 Suffolk University Law Review 1163 (Winter, 1991) The economic downturn of the late eighties and early nineties put many states in financially precarious positions. To generate revenues, many states considered implementing taxes on professional services, including those provided by lawyers. This trend in state taxation has generated a storm of debate over the wisdom of imposing a tax on legal... 1991
Jeffrey H. Bush '91 TOWARD A THEORY OF PUBLIC RIGHTS: ARTICLE III AND THE BANKRUPTCY AMENDMENTS AND FEDERAL JUDGESHIP ACT OF 1984 70 Nebraska Law Review 555 (1991) C1-3TABLE OF CONTENTS I. Statement of the Problem. 556 II. Crisis in the Bankruptcy Courts. 558 A. The Bankruptcy Act of 1898. 558 B. The Bankruptcy Reform Act of 1978. 560 C. Northern Pipeline. 562 D. The Emergency Rule. 567 E. The Bankruptcy Amendments and Federal Judgeship Act of 1984. 569 III. Article III Jurisprudence. 571 A. Northern... 1991
Robert F. Lindsay CANADA ADOPTS LAWS AFFECTING REAL ESTATE TAXES 1 Journal of International Taxation 47 (May/June, 1990) Three recent tax changes have a significant effect on the acquisition and holding of interests in Canadian real estate. Specifically, the Ontario Government amended the Land Transfer Tax Act (LTTA) and introduced the Commercial Concentration Tax, and the Federal Government introduced the Large Corporations Tax. The Federal tax is a capital tax of... 1990
Grant E. Fortson CONSTITUTIONAL LAW--TAXATION--FEDERAL COURT MAY ORDER SCHOOL DISTRICT TO INCREASE TAX LEVY BEYOND LIMITS OF STATE CONSTITUTION IN ORDER TO AMEND CONSTITUTIONAL VIOLATION. MISSOURI v. JENKINS, 110 S. CT. 1651 (1990) 13 University of Arkansas at Little Rock Law Journal 133 (Fall, 1990) In 1977 students of the Kansas City Missouri School District (KCMSD) filed an action under 42 U.S.C. Section 1983 in the United States District Court for the Western District of Missouri against the State of Missouri and various federal agencies. The action alleged that the State of Missouri and the named federal agencies had failed to eliminate... 1990
Robert A. Hillman CONTRACT EXCUSE AND BANKRUPTCY 43 Stanford Law Review 99 (November, 1990) A wide gulf presently separates our two primary doctrines for relief from promissory obligation--contract excuse and bankruptcy discharge. On the one hand, contract law rarely excuses promisors. The traditional wisdom holds that an expansive view of excuse compromises freedom of contract, and judges have no business interceding in people's private... 1990
Stuart S. Moskowitz CO-OP TRANSFER RESTRICTIONS: BUSINESS JUDGMENT, BOARD OF DISCRETION AND BANKRUPTCY - PART II 62-DEC New York State Bar Journal 28 (December, 1990) The filing of a petition in bankruptcy sets into motion a federal statutory scheme which has as one of its principal objectives the equitable distribution of a debtor's assets to its various creditors. Although the law that has evolved with respect to cooperative housing is stateoriented, federal bankruptcy law, while deferring to state law and... 1990
David I. Katzen DEPRIZIO AND BANKRUPTCY CODE SECTION 550: EXTENDED PREFERENCE EXPOSURE VIA INSIDER GUARANTEES, AND OTHER PERILS OF INITIAL TRANSFEREE LIABILITY 45 Business Lawyer 511 (February, 1990) Creditors take guarantees to bolster collection prospects, but they can backfire in bankruptcy under a recent decision of the United States Court of Appeals for the Seventh Circuit. In Levit v. Ingersoll Rand Financial Corp. (In re V.N. Deprizio Construction Co.), the court held that, if debts are guaranteed by an insider' of the primary... 1990
Bruce R. Wilde FCC TAX CERTIFICATES FOR MINORITY OWNERSHIP OF BROADCAST FACILITIES: A CRITICAL RE-EXAMINATION OF POLICY 138 University of Pennsylvania Law Review 979 (January, 1990) About twenty years ago, the Federal Communications Commission (Commission or FCC) first considered the issue of racial minority group participation in the broadcasting industry. This issue arose following complaints that some broadcasters practiced discrimination in hiring. The Commission, recognizing a national policy against discrimination in... 1990
Andrew J. Nussbaum INSIDER PREFERENCES AND THE PROBLEMS OF SELF-DEALING UNDER THE BANKRUPTCY CODE 57 University of Chicago Law Review 603 (Spring, 1990) Fordyce set up all night settling his books and affairs in contemplation of absconding . . . . [H]e inclosed [the money] in a letter to Mr. Fishar as follows: . . . Mr. Fordyce conceiving that the money [loaned] by Mr. Fishar . . . was a sum, about which perhaps even some pains have been taken to place it there, he has the honour to shew him that... 1990
Veryl Victoria Miles INTERPRETING THE NONDISCHARGEABILITY OF DRUNK DRIVING DEBTS UNDER SECTION 523(a)(9) OF THE BANKRUPTCY CODE: A CASE OF JUDICIAL LEGISLATION 49 Maryland Law Review 156 (1990) In recent years, our society has been permeated by an impassioned and vociferous movement against drunk driving. This movement has been so effective and influential that it has provoked numerous and varied statutory responses from legislative bodies throughout the country. One of the most provocative responses is codified in section 523(a)(9) of... 1990
Laura Brown Chisolm SINKING THE THINK TANKS UPSTREAM: THE USE AND MISUSE OF TAX EXEMPTION LAW TO ADDRESS THE USE AND MISUSE OF TAX-EXEMPT ORGANIZATIONS BY PoliticiansFNA 51 University of Pittsburgh Law Review 577 (Spring, 1990) A generic politician decides today he is running for President and sets up a tax-exempt organization, and the issue is stopping the arms race. So they set up a tax-exempt organization and they start putting out position papers on behalf of this person. The person charters a jet aircraft to move all around America speaking. They prospect in... 1990
Joseph Isenbergh THE END OF INCOME TAXATION 45 Tax Law Review 283 (Spring, 1990) Many find in the fiscal habits of Americans a cause of uneasiness. In addition to the much publicized deficits in the federal budget and foreign tradenumbers that command immediate attention through their sheer sizethe last decade has brought the lowest rates of saving by Americans in our peacetime history. The latter is a less visible element of... 1990
Lawrence Zelenak ARE RIFLE SHOT TRANSITION RULES AND OTHER AD HOC TAX LEGISLATION CONSTITUTIONAL? 44 Tax Law Review 563 (Summer, 1989) I. Introduction II. Ad Hoc Tax Provisions: A Primer III. The Constitutional Challenges A. Equal Protection B. The Tax Uniformity Clause IV. The Choice of Remedy A. Extension or Elimination of Favorable Treatment B. A More Drastic Remedy: Total Invalidation V. Possible Bars to Consideration of the Merits A. The Anti-Injunction Act B. Standing 1.... 1989
Stuart S. Moskowitz COOPERATIVE APARTMENTS: THE ENFORCEABILITY OF TRANSFER RESTRICTIONS AND THE IMPACT OF BANKRUPTCY 18 Real Estate Law Journal 142 (Fall, 1989) A tenant's interest in a cooperative apartment has been described on many occasions as sui generis in modern property law because it does not fit neatly into traditional property classifications--the interest is represented by shares of stock, which are personal property, yet in reality what is owned is not an interest in an ongoing business... 1989
Eric M. Zolt DETERRENCE VIA TAXATION: A CRITICAL ANALYSIS OF TAX PENALTY PROVISIONS 37 UCLA Law Review 343 (December, 1989) The income tax system contains rewards and penalties. Some tax provisions, like penalties for late tax returns, are explicit. Other provisions reward or penalize by attaching tax consequences to certain behavior. Congress encourages good conduct by providing special tax statuses, rates, exclusions, deductions, or credits. These tax benefits, called... 1989
Barry L. Zaretsky INSURANCE PROCEEDS IN BANKRUPTCY 55 Brooklyn Law Review 373 (Summer, 1989) One issue that has been arising with increasing frequency in bankruptcy proceedings is whether claimants can reach directly the proceeds of a debtor's liability insurance policies, or whether the proceeds may be administered by the bankruptcy court along with the assets of the debtor. This question has arisen both in mass tort bankruptcy... 1989
J. Martin Burke , Michael K. Friel TAX TREATMENT OF EMPLOYMENT-RELATED PERSONAL INJURY AWARDS: THE NEED FOR LIMITS 50 Montana Law Review 13 (Winter, 1989) Section 104(a)(2) of the Internal Revenue Code provides that gross income does not include . . . the amount of any damages received (whether by suit or agreement . . .) on account of personal injuries or sickness. The applicability, if not the wisdom, of this provision to physical injuries seems clear on its face, and its applicability to... 1989
Joseph W. Blackburn TAXATION OF PERSONAL INJURY DAMAGES: RECOMMENDATIONS FOR REFORM 56 Tennessee Law Review 661 (Summer, 1989) I. Introduction II. Basis for the Section 104 Exclusion A. Return of Capital Rationale or Absence of Gain B. A Social Rationale III. Income Tax Treatment of Nonpersonal Injury Damage Receipts IV. Income Tax Treatment of Personal Injury Damage Receipts A. The Concept of Personal Injury B. Punitive Damages C. Summary V. Judgments versus Settlements... 1989
JoAnne L. Dunec VOTER STANDING: A NEW MEANS FOR THIRD PARTIES TO CHALLENGE THE TAX-EXEMPT STATUS OF NONPROFIT ORGANIZATIONS? 16 Hastings Constitutional Law Quarterly 453 (Spring, 1989) The Internal Revenue Service (IRS) Prohibits tax-exempt organizations from engaging in lobbying activities. The IRS has been known to wink at this absolute proscription, especially when it sees a violation by an established religious body. Certain pro-abortion rights groups felt that the IRS was tolerating lobbying by the Catholic Church, the... 1989
Kathryn A. Black , David H. Bundy , Cynthia Pickering Christianson , Cabot Christianson WHEN WORLDS COLLIDE: ALASKA NATIVE CORPORATIONS AND THE BANKRUPTCY CODE 6 Alaska Law Review 73 (6/1/1989) The Alaska Native Claims Settlement Act (ANCSN), historic legislation intended to settle the aboriginal land claims and titles of Alaska Natives, was enacted by Congress in 1971 after many years of debate and discussion on the best method of resolving Native claims. Though filed with detail, the basic theme of ANCSA is straightforward. In... 1989
David W. Meadows BANKRUPTCY CODE SECTION 362(d)(2): PROTECTING TURNKEY SALE VALUES IN LIQUIDATIONS UNDER THE BANKRUPTCY CODE 21 Loyola of Los Angeles Law Review 893 (April, 1988) Suppose a debtor voluntarily files a petition for bankruptcy protection seeking liquidation under Title 11, Chapter 7 of the United States Code. This debtor does not intend to reorganize. Suppose this debtor holds no equity in a certain piece of collateral and this collateral fully secures a debt to a secured creditor who is neither over nor... 1988
Barry L. Zaretsky CO-DEBTOR STAYS IN CHAPTER 11 BANKRUPTCY 73 Cornell Law Review 213 (January, 1988) C1-3TABLE OF CONTENTS I. Authority to Issue Co-Debtor Stays. 220 A. Co-Debtor Stays Under the Prior Bankruptcy Act. 220 B. Section 105 of the Current Bankruptcy Code. 221 1. Expanded Jurisdiction Under the Code. 222 2. Co-Debtor Stays Elsewhere in the Code. 223 II. A Framework for Analyzing Co-Debtor Stay Requests. 227 A. Identifying Competing... 1988
Joseph M. Kuznicki SECTION 170, TAX EXPENDITURES, AND THE FIRST AMENDMENT: THE FAILURE OF CHARITABLE RELIGIOUS CONTRIBUTIONS FOR THE RETURN OF A RELIGIOUS BENEFIT 61 Temple Law Review 443 (Summer, 1988) [T]he bill implies either that the Civil Magistrate is a competent Judge of Religious truth; or that he may employ religion as an engine of Civil policy. The first is an arrogant pretension falsified by the contradictory opinions of Rulers in all ages, and throughout the world: The second an unhallowed perversion of the means of salvation.... 1988
Jodi S. Brodsky TAX PAYMENTS: ARE THEY VOIDABLE PREFERENCES IN LOW-ASSET BANKRUPTCIES? 10 Cardozo Law Review 341 (October/November, 1988) Under traditional bankruptcy principles, payments to fully secured creditors are never voidable preferences, because the term fully secured suggests that the creditor in a bankruptcy proceeding will receive payment before other debts are paid. Generally, the Internal Revenue Service (IRS) is a secured creditor, at least when it properly files... 1988
Donald F. Brosnan THE LOGIC AND LIMITS OF BANKRUPTCY LAW. BY THOMAS JACKSON. CAMBRIDGE, MASSACHUSETTS: THE HARVARD UNIVERSITY PRESS, 1986. 279 PAGES 61 Temple Law Review 885 (Fall, 1988) The opportunity to review a significant contribution to a major area of legal doctrine is uncommon; it is even less common that a new book is a first of its kind. Professor Jackson's book is both. As anyone who has followed law review literature on bankruptcy by now knows, Thomas Jackson is a prominent and prolific contributor in the field. In his... 1988
Elizabeth Warren BANKRUPTCY POLICY 54 University of Chicago Law Review 775 (Summer, 1987) Bankruptcy is a booming businessin practice and in theory. From headlines about LTV's 10,000-page filing to feature stories about bankrupt consumers (usually Joe-and-Ethel-whose-names-have-been-changed-to-protect-their-privacy), bankruptcy has become an increasingly popular news item in the past few years. Both organized labor and the consumer... 1987
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