From the Editor

From the Editor – Chapter 7 Issues

By The Honorable William Houston Brown (Retired)

Priority Claims: Payment of priority, nondischargeable tax did not subrogate debtors to rights of tax authority. In their schedules, the Chapter 7 debtors admitted liability for prepetition sales and withholding taxes, which fell within § 507(a)(8)(C) and § 523(a)(1)(A)’s exception from discharge. The case administration continued after the grant of discharge, and the debtors had negotiated with the state an amount of nondischargeable taxes, which they had substantially paid. The debtors then sought reimbursement from the trustee of their tax payments, but adopting the . . .

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Here’s What Taxpayers Should Know About Making 2019 Estimated Tax Payments

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Small business owners, self-employed people, and some wage earners should look into whether they should make estimated tax payments this year. Doing so can help them avoid an unexpected tax bill and possibly a penalty when they file next year. Everyone must pay tax as they earn income. Taxpayers who earn a paycheck usually have their employer withhold tax from...

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By The Honorable William Houston Brown (Retired) Debt buyer was debt collector under FDCPA. The Ninth Circuit agreed with the Third Circuit that an entity purchasing consumer debts qualified as a debt collector under the Act, 15 U.S.C. § 1692(a)(6), even though it outsourced the actual debt collection activity. McAdory v. M.N.S. & Assoc., LLC, 952 F.3d 1089 (9th Cir....

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Claims Secured by Personal Property

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Johnson Retires

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By Academy Staff Jan P. Johnson served as a Chapter Standing 13 Trustee for the Eastern District of California, Sacramento Division, from 1998 to September 30, 2019. Prior to this appointment, he served as Chapter 13 Standing Trustee for the District of Puerto Rico from 1989 where he was responsible for over 25,000 cases. He was also appointed as Standing...

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Dan grew up in Spokane, Washington, and graduated from Gonzaga University in 1966 with a BA in political science. After finishing his undergraduate degree, Dan entered active duty in the United States Army. He was stationed in Korea from 1967 to 1968 where he commanded a HAWK missile battery. Dan retired from the United States Army in 1994 with the...

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Critical Case Comment – Frontloading Attorney’s Fees

Henry E. Hildebrand, III

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Nothing prohibits the confirmation of a Chapter 13 plan which frontloads the payment of attorney’s fees ahead of payments to secured and other creditors.

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From the Editor – Chapter 7 Issues

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Here’s What Taxpayers Should Know About Making 2019 Estimated Tax Payments

Critical Case Comment – “Extraordinary” Key to Set Aside Dismissal

From the Editor

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