News & Analysis as of

Split of Authority Tax Returns

Proskauer - Minding Your Business

Courts Split on Definition of a “Return” for Tax Discharge

On October 11, 2016, Martin Smith petitioned the Supreme Court for a writ of certiorari to review a decision by the Ninth Circuit. After Smith failed to file a timely tax return, the IRS assessed a deficiency against him....more

BCLP

Are Those Taxes Owing On Your Late-Filed Tax Return Dischargeable? Maybe, But You Better Be In The Right Circuit

BCLP on

Individual debtors with old tax debts relating to late-filed tax returns may be surprised to find that those tax debts may not be dischargeable under section 523(a) of the Bankruptcy Code due to the lateness of the tax...more

Butler Weihmuller Katz Craig LLP

A Look at an Insured's Post-Loss Duty to Cooperate: Exactly How Much Cooperation is Necessary?

The Eleventh Circuit Court of Appeals reaffirmed that an insurer is entitled to summary judgment when its insured fails to abide with the policy’s cooperation clause, a condition precedent to filing suit.  See Wu v. Safeco...more

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