By Merideth Akers, CPA, PHR, Comptroller for Bradford W. Caraway (Birmingham, AL) The Covid-19 pandemic postponed the 2020 Masters Golf Tournament, originally scheduled for early spring. It was eventually held November 12th through 15th. The winner was Dustin Johnson. Additionally, the 2020 Wimbledon Tennis Tournament was cancelled for the first time since 1945 (due to World War II). For the...
From the Editor – Eligibility
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By The Honorable William Houston Brown (Retired)
Debtor ineligible when credit counseling completed after petition filed. Although completed on the same day as the petition filing, the debtor did not complete the required credit counseling before filing. Discussing the split of authority on the meaning of “date of filing” in § 109(h)(1), as well as the status of a “debtor” under that statute, the court concluded that “[i]f a person must qualify as a ‘debtor’ to file a case, then someone who has not yet received a credit counseling briefing—and so may not . . .
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