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Casenotes: 2007 WDNY Bankruptcy cases
Casenotes: 2008 WDNY Bankruptcy cases
Casenotes: 2009 WDNY Bankruptcy cases
Casenotes: 2010 WDNY Bankruptcy cases
Legislation and Rules Updates
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Recent Updates
August 30, 2010
Bankruptcy exemption bill status: Mayor Bloomberg?s concerns satisfied
August 25, 2010
What interest rate are Purchasers of Property Tax Liens entitled to in New York Chapter 13 Cases? Recent Cases Interprets New Jersey Law
August 18, 2010
Status of Bankruptcy exemption bill, as of August 18, 2010
August 13, 2010
A (Brief) history of New York exemptions, Part II
August 12, 2010
NY Tax Foreclosure: Default Judgment + 30 days is maximum deadline to file bankruptcy and stay the transfer: Wisotzke (upheld on appeal)
Notes on Bankruptcy Cases outside WDNY
The IRS ?secret? 6321 Lien and ERISA Pensions
Posted by: Peter Scribner
June 21, 2010
When the IRS files a tax lien, it acts as a lien against all of a debtor's assets, even exempt assets. But even if the IRS has not filed a lien, it may still have a "secret" lien, under Sect. 6321 of the IRC, against a bankruptcy debtor's ERISA pension. Wadleigh v. IRS; 134 T.C. 14; United States Tax Court decision June 15, 2010.
Attachments:
Wadleightaxcourtdecision.pdf
