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Articles 1 - 6 of 6
Full-Text Articles in Law
Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair
Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair
St. Mary's Law Journal
Abstract forthcoming
The Federal Law Of Property: The Case Of Inheritance Disclaimers And Tenancy By The Entireties, David G. Carlson
The Federal Law Of Property: The Case Of Inheritance Disclaimers And Tenancy By The Entireties, David G. Carlson
Articles
The Supreme Court has issued two disturbing tax opinions which disrupt the notion that “property” (when used in federal statutes) refers to state-law notions. In Drye v. United States, the Supreme Court pierced the Arkansas fiction that inheritance disclaimers are retrospective in effect. Thus the Internal Revenue could claim that a tax lien attached to the pre-disclaimer inheritance. Disclaimer could not defeat this lien. In United States v. Craft, the Supreme Court pierced the Michigan fiction that a tenancy by the entireties does not belong to the individual spouses but, rather, the a corporate “marital” entity that is a separate …
The Spearing Tool Filing System Disaster, Lynn M. Lopucki
The Spearing Tool Filing System Disaster, Lynn M. Lopucki
UF Law Faculty Publications
Debtor name errors have been a substantial and persistent problem for filers and searchers in the Uniform Commercial Code Article 9 filing system. Filers make errors in spelling, punctuation, and spacing, use trade names, and include extraneous words. The law prior to 2001 excused such errors if they were minor and not seriously misleading. That put the burden on searchers to conduct reasonable diligent searches to find erroneous filings. The effect was to render all searches problematic and costly. The drafters of revised Article 9 conceived a brilliant solution to the problem with respect to corporate debtors (registered entities). First, …
A Clash Of Expectations: Debtors' Disclaimers Of Property In Advance Of Bankruptcy, Kevin A. White
A Clash Of Expectations: Debtors' Disclaimers Of Property In Advance Of Bankruptcy, Kevin A. White
Washington and Lee Law Review
No abstract provided.
Federal Tax Liens In Bankruptcy
Federal Tax Liens In Bankruptcy, Pierre R. Loiseaux
Federal Tax Liens In Bankruptcy, Pierre R. Loiseaux
Vanderbilt Law Review
In this article, the author considers the peculiarly preferred position of the tax lien under section 67 of the Bankruptcy Act. From his consideration of the position of the trustee and the claim of the government he concludes that the law as presently applied is inequitable. He advocates that the government's secret lien be held invalid against the trustee, that the inchoate lien doctrine should not be applied in bankruptcy, and that the doctrine of Moore v. Bay be modified.