all - Opinion Summaries

IN RE CARVALHO

Bankruptcy Law
Regarding a bifurcated lien of a secured creditor, a post-confirmation default and consequent relief from the automatic stay does not nullify the...

KATZ v. COMM'R OF INTERNAL REVENUE

Bankruptcy Law, Corporation & Enterprise Law, Tax Law
In a proceeding involving only a taxpayer, and without first bringing a partnership-level proceeding, the Commissioner of Internal Revenue can...

IN RE: ELDORADO IMPROVEMENT. CORP.

Bankruptcy Law, Judgement Enforcement, Property Law & Real Estate
A public-private joint redevelopment project was not "subject to acceptance by any public entity" under California's mechanic's lien law, and the...

KLEVEN v. HOUSEHOLD BANK F.S.B.

Banking Law, Bankruptcy Law, Tax Law
Transactions involving tax income return Refund Anticipation Loans were "ordinary as between parties" and, when measured against the tax refund loan...

MAJOR PAINT CO. v. US

Bankruptcy Law, Tax Law
Capitalized bankruptcy costs incurred by plaintiff did not arise under a federal law, thus they do not qualify for the special ten-year net operating...

IN RE: THE PERSONAL AND BUS. INS. AGENCY

Bankruptcy Law
A court may consider post-bankruptcy petition events, in this case the appointment of the Trustee, in evaluating a claim brought under section 548 of...

LOCAL UNION NO. 38 SHEET METAL WORKERS' INT'L ASS'N v. CUSTOM AIR SYSTEMS, INC.

Bankruptcy Law, Civil Procedure
Under Section 108 of the Bankruptcy Coe a notice of appeal is timely filed if (1) the thirty-day time limit specified in Rule 4(a) has not expired...

DECHERT v. THE CADLE CO.

Bankruptcy Law, Class Actions
When the named plaintiff in a class action is a fiduciary, that party, here a trustee in bankruptcy, is not a proper class representative.

IN RE: SERV. MERCH. CO., INC.

Bankruptcy Law, Constitutional Law, Tax Law
In light of In re Hood, 319 F.3d 755 (6th Cir. 2003), the Commissioner of Revenue for the Commonwealth of Massachusetts is not entitled to sovereign...

IN RE SUMMERS

Bankruptcy Law, Family Law, Property Law & Real Estate
California's transmutation statute, Cal. Fam. Code section 852(a), does not apply when realty is transferred from a third party to spouses as joint...