Section 1129(d)’s Firm Stance: The Effect of Reorganization as a Vehicle for Tax Avoidance
By: Jon H. Ruiss, Jr., CPA St. John's Law Student American Bankruptcy Institute Law Review Staff ... Read full article
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A Proposed Settlement of Estate Claims is Functionally Equivalent to a Sale of the Claims and May be Subject to Section 363
By: Gregory A. Melnick St. John's Law Student American Bankruptcy Institute Law Review Staff ... Read full article
Definition of “Partner” in Bankruptcy Reorganization Plan Controls Subordination of Claims, Not Definitions under State Law
By: Jason L. Gould St. John's Law Student American Bankruptcy Institute Law Review Staff ... Read full article
Establishing Recognition of a Foreign Bankruptcy Proceeding Under Chapter 15
By: Jessica L. Macrina St. John's Law Student American Bankruptcy Institute Law Review Staff ... Read full article
Means Test Does Not Require Dismissal if Chapter 13 Is Zero
By: Bryan Kotliar St. John's Law Student American Bankruptcy Institute Law Review Staff ... Read full article
State Law Determines Alter Ego Liability for Federal Tax Liens
By: Edmund Witter St. John's Law Student American Bankruptcy Institute Law Review Staff ... Read full article