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Priority of IRS Liens in Bankruptcy: Reminder That the King Gets Paid First

So starts the opinion of the United States Court of Appeals for the Ninth Circuit in United States v. MacKenzie: “As Benjamin Franklin said, ‘nothing is certain except death and taxes.’ But how certain are taxes in a Chapter...more

Is The Smoke Clearing For Bankruptcy Access By Cannabis Companies?

With few exceptions, a cannabis-related business (CRB) will be denied access to relief under the U.S. Bankruptcy Code (11 U.S.C. § 101, et seq.) (Bankruptcy Code) because marijuana remains a controlled substance under the...more

Podcast: Cannabis and Bankruptcy, Ep. 3: Considerations for Lenders [More with McGlinchey, Ep. 55]

In the final episode of our three-part series, "Exploring Issues in Cannabis and Bankruptcy," McGlinchey's Cannabis Group Co-Chair, Heidi Urness, along with colleagues Timothy Byrd and Rudy Cerone, will delve into the...more

Cannabis Creditors Face Receivership in Oregon

It is no secret that cannabis businesses and owners remain largely barred from taking advantage of federal bankruptcy protections, leaving distressed marijuana businesses with limited restructuring options. Most often,...more

Cannabis and Bankruptcy, Ep. 2: Considerations for Businesses [More with McGlinchey, Ep. 54] [Audio]

In the second installment in a three-part series exploring issues in cannabis and bankruptcy, McGlinchey attorneys Heidi Urness, Timothy Byrd, and Rudy Cerone dive into the bankruptcy protections available to businesses,...more

Podcast: Cannabis and Bankruptcy, Ep. 1: Considerations for Individuals [More with McGlinchey, Ep. 53]

Starting a cannabis business is often discussed, but maintaining a business, particularly during a downturn in the industry, is a completely different ballgame. Pockets of the cannabis industry are experiencing financial...more

Decision Blocks Ch. 13 Bankruptcy for Cannabis Business Employee

If you work for a cannabis business, then bankruptcy relief may not be available to you, according to the In re Blumsack decision out of the U.S. Bankruptcy Court for the District of Massachusetts. Whether an employee works...more

Repossessions and Bankruptcy Post-COVID, Post-Fulton [More with McGlinchey, Ep. 26] [Audio]

COVID-19’s economic impact on borrowers’ ability to repay loans has had major repercussions for auto lenders, and the U.S. Supreme Court recently issued a decision relating to repossessions in bankruptcy. In this episode of...more

Repossessions And bankruptcy: What The Fulton Decision Means For Turnover

The February Supreme Court decision in City of Chicago v. Fulton was widely celebrated in the lending community because the court found that a lender who repossesses a vehicle before a borrower files for bankruptcy is not in...more

Vehicle Finance Lenders Beware: The Coming Wave Of Post-Fulton Automatic Stay And Turnover Adversary Proceedings

By now, you likely are aware of the recent Supreme Court decision in City of Chicago, Illinois v. Fulton. The Court rightly found that merely retaining possession of a vehicle repossessed pre-petition is not a violation of...more

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