June 2014

Voluntary program to focus on continuing education for unenrolled preparers WASHINGTON — The Internal Revenue Service announced today that guidance...

By The Honorable William Houston Brown (Retired) Late-filed state income tax returns qualified as “returns” for discharge. Interpreting BAPCA’s hanging...

By The Honorable William Houston Brown (Retired) State’s Single Business Tax of defunct company was nondischargeable excise tax in former...

By The Honorable William Houston Brown (Retired) Creditors justifiably relied under § 523(a)(2)(A). The Chapter 7 debtor had been hired...

By The Honorable William Houston Brown (Retired) Imputing agent’s fraud requires that debtor knew or should have known of agent’s...

By Henry E. Hildebrand, III, Chapter 13 Trustee, Nashville, TN In re Heinzle, 2014 WL 244226 (Bankr. W.D. Tex. May...

By Larry Foyle, Kass Shuler, P.A., Tampa, Florida On June 18, 2014, the 11th Circuit Court of Appeals decided the...

Are proceeds of post-confirmation stay violations property of estate? Brief of Appellee - Crouser v. BAC Home Loans - Court...

By The Honorable William Houston Brown (Retired) Former debtor not protected in political appointment. The Wisconsin Governor had intended to...

By Attorney O. Max Gardner, Shelbyville, North Carolina Dalton Camp proclaimed several years ago that, "having lost its value, money...