“The Truth, Whole Truth, and Nothing But the Truth”: Identifying Liars and Encouraging Truth Through Verbal Cues

By Andrea Orwoll, 2d Yr, William S. Boyd School of Law

Most of us, attorneys included, are inept lie-detectors. But this hardly differentiates us from the devices invented and used by humanity for centuries.1 Liars do not always show stereotypical signs: increased blood pressure, uncomfortable shifting, averted eyes.2 Thus, deceit researchers and psychologists have learned to temper their trust in polygraphs and functional MRIs.

Not that such machines would be useful in a meeting of creditors or in a client interview. Even for clients and creditors with . . .

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

August 18, 2019

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...

Assessable Yet Not Assessed Taxes Could Cost You a Malpractice Claim

August 1, 2021

By Cathy Moran, Esq., (Redwood City, CA) Eighteen years elapsed between the close of the 2003 tax year and the Tax Court’s 2021 decision Barnes v. Comm'r, T.C. Memo. 2021-49 (U.S.T.C. May 4, 2021) regarding the debtors’ 2003 tax liability. While the most recent decision in the debtors’ battle with the IRS challenged the discretion of a tax officer in...

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Best Practices in Bankruptcy: Power of Attorney or Guardian

Michael B. Joseph

June 12, 2022

It is always troublesome when an individual bankruptcy petition is filed by power of attorney. It may be less of a concern in a chapter 7 case when the debtor is in the military, incarcerated, or temporarily disabled. More worrisome is the incompetent or advanced aged debtor who has been placed in a chapter 13 by someone holding a power...

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Chapter 13 NoLook Fees: The Horns of a Dilemma

Cathy Moran

December 3, 2023

“We’re confronted with a dilemma: if we pay practitioners fairly,we price ourselves out of reach of the very individuals we hope to help.”

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Progeny of Law v. Siegel: Sixth and Ninth Circuits Say Right to Dismiss Chapter 13 Case is Absolute, Not Qualified by Section 105

September 26, 2021

By Lawrence R. Ahern III, Brown & Ahern (Nashville, TN) "Equity is not an old man, with a long grey beard, sitting under a tree. Equity has rules."1 Introduction Section 105 When enacted in 1978, the Bankruptcy Code in section 105 included an "all writs" statute for the Bankruptcy Courts: The court may issue any order, process, or judgment that...

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Leading a Winning Team

Merideth Akers

February 13, 2022

Bowl games… playoff games… championship games… Super Bowls. We start each New Year with a football craze. So what organizational lessons can we learn from football… other than do not spike the ball on fourth down to stop the clock? First, football is played as a team. Highly functioning teams win championships, while dysfunctional teams lose games and the coach...

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The Neglected Non-Dischargeability Provision

Cathy Moran

June 11, 2023

Hands up everyone who has encountered a claim that a debt is non-dischargeable by reason of § 523(a)(14). That’s what I thought: nada, or next thing to it. Despite watching for it, I hadn’t seen one ‘til this year when AmEx filed an adversary in a case in which I was peripherally involved. My copy of Collier’s code doesn’t comment...

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Critical Case Comment–Who is Responsible to Address Eligibility Questions?

April 3, 2022

By Henry E. Hildebrand, III, Chapter 13 Standing Trustee for the Middle District of TN (Nashville) Bankruptcy Court is under an obligation to examine the eligibility of a debtor to file Chapter 13 even where no party raises a timely, written objection. (Seibel) Preuss v. Perry (In re Perry), 7:20-cv-04617-CS (S.D. N.Y., Sept. 21, 2021) Case Summary Bruce Perry filed...

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2019 Legislation Affecting Bankruptcy Practice – Part VI

December 8, 2019

By Lawrence R. Ahern, III, Brown & Ahern (Nashville, TN) Part VI Two Things Debtors Should Know About the Small Business Reorganization Act of 2019 (SBRA), Including a Primer on Chapter 11 Confirmation Introduction This series focuses on four bankruptcy-related bills that were enacted during the 116th Congress and signed into law on August 23, 2019.1 One bill, the Small...

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Does Section 1325(b)(1)(A) Hold Your Interest?

Daniel M. Tavera, The Honorable John P. Gustafson

July 9, 2023

When Does The Bankruptcy Code Require The Payment Of Interest On Unsecured Claims In Chapter 13? I. Introduction This article primarily discusses the interpretation and application of § 1325(b)(1)(A) of the Bankruptcy Code in relation to the payment of interest to general unsecured creditors in chapter 13 bankruptcy cases. Section 1325(b)(1)(A) generally states that a court may not approve a chapter...

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