Compelling state compliance with Chapter 11 tax exemptions in the post-Seminole era

Article Abstract:

The US Supreme Court's decision in Seminole Tribe v. Florida weakened the enforceability against states of section 11 U.S.C. 1146(c) in federal courts. This provision exempts transfers of post-confirmation property from certain taxes. Although Seminole restricted the scope of federal authority to abrogate state sovereignty under the 11th Amendment of the US Constitution, the case did not affect the provision's enforceability against state subdivisions.

Federalism, Intergovernmental tax relations

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Proving fraud in credit card dischargeability actions: a permanent state of flux?

Article Abstract:

The standard for a finding of enforceable fraud with which to defeat dischargeable debt in a bankruptcy filing is ever-changing and particularly difficult for credit card issuers to prove. The nature of credit card transactions implies that issuers have assumed the risk of the transaction, thus negating their later made claims that a user may have intended not to pay for the debts incurred with the card.

Nonbank Credit Card Firms, Credit Card Issuing, Police Protection, Personal credit institutions, Fraud, Analysis, Nonbank credit card services, Credit card fraud, Liquidation, Bank fraud

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The nature and functions of a Rescue Culture

Article Abstract:

The author discusses the history and future of bankruptcy law in the United Kingdom with a focus on the advisability of an underlying Rescue Culture philosophy which encourages the preservation of viable business enterprises.

United Kingdom, Beliefs, opinions and attitudes, Bankruptcy

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