Rochelle's Daily Wire

The Ninth Circuit dissenter interpreted the statute to mean that the debtor must pay a tax lien twice if the lien was avoided and preserved.

Only judicial liens that impair exemptions may be avoided under Section 522(f)(1).

If tax foreclosures violate the Takings Clause, it stands to reason that they are also fraudulent transfers.

Waiting four years to raise discharge as a defense does not invoke equitable estoppel or laches.

In spreading the automatic stay, the bankruptcy court again employed the traditional analysis without recognition that the non-debtors are solvent.

A local government removed a lawsuit to bankruptcy court, but the bankruptcy judge turned around and slam-dunked the government for violating the plaintiff’s Fourteenth Amendment rights.

Res judicata can bar a claim in a later lawsuit if it wasn’t raised in bankruptcy court, given a bankruptcy court’s broad jurisdiction.

The First Circuit BAP suggests that invocation of the borrower defense with regard to dischargeability of student loans requires exhaustion of administrative remedies in the Department of Education.

Congress left a gap in the statute for perfecting a tax lien on personal property against someone who has no ascertainable residence.

Dissenter implies that the First Circuit should sit en banc and rule that the Oversight Board’s sovereign immunity was not waived