The NACTT Academy offers a comprehensive community for bankruptcy professionals seeking to advance their education in consumer bankruptcy.
ConsiderChapter13.org offers a forum to advance continuing education of consumer bankruptcy via access to insightful articles, informative webinars, and the latest industry news. Join now to benefit from expert resources and stay informed.
These informative sessions are led by industry experts and cover a range of consumer bankruptcy topics.
Written by industry experts, these articles provide in-depth analysis and practical guidance on consumer bankruptcy topics.
The Academy is the go-to source for the latest news and analysis in the Chapter 13 bankruptcy industry.
From the Editor – Discharge and Dischargeability
Print This Article
Link to Post:
By The Honorable William Houston Brown (Retired)
State’s Single Business Tax of defunct company was nondischargeable excise tax in former officer’s case. Michigan’s Single Business Tax owed by a defunct company, of which the Chapter 7 debtor had been an officer, was an excise tax under § 507(a)(8)(E), and the debtor’s derivative liability on that tax was excepted from discharge under § 523(a)(1)(A). “Because whether a tax is an ‘excise’ or not does not depend upon who is required to pay it, section 507(a)(8)(E)’s . . .
It looks like you are not signed in or registered! This content is only available to members.
Or Sign In Below:
Related Articles
SCOTUS Rules Insurer Is Party in Interest, Reversing Fourth Circuit
Critical Case Comment – 3002.1 and Reverse Mortgages
Critical Case Comment
Locked Out: Blocked Mortgage Portals May Be Violation of the Stay
Whose Plan is it Anyway?
Getting to Know Bankruptcy Through a Different Lense: My Experience as an Intern for a Chapter 13 Trustee
Critical Case Comment – Nothing Requires a Plan to Provide for All Secured Claims
Ask Ms. Ps & Qs
Arbitration in Bankruptcy: Reading Opinions & Tea Leaves in Recent Supreme Court & Lower Court Actions
Wholly Unsecured Junior Liens in Chapter 13: The Lien Strip Dance