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Statutory Interpretation Look-Back Measurement Period

Jones Day

U.S. Supreme Court Rules that Bankruptcy Code Provides Only Limited Abrogation of Sovereign Immunity to Avoidance Actions

Jones Day on

Bankruptcy trustees and chapter 11 debtors-in-possession ("DIPs") frequently seek to avoid fraudulent transfers and obligations under section 544(b) of the Bankruptcy Code and state fraudulent transfer or other applicable...more

Eversheds Sutherland (US) LLP

The Second Circuit - canons of construction prevail in dizzying case of “black hole” tax refunds

In an important win for taxpayers, a unanimous Second Circuit reversed the Tax Court on a statutory interpretation issue involving the three-year “look-back” period for Tax Court jurisdiction over refunds. Borenstein v....more

K&L Gates LLP

Legal Tropics: Changes to Judgment Enforcement in Florida

K&L Gates LLP on

So you’ve won a judgment against a Florida company or individual. Now what? Creditors that want to enforce and collect upon a judgment in Florida should be aware of recent changes to Florida statutes regarding the enforcement...more

Bradley Arant Boult Cummings LLP

Important Update Re: Small Business Runway Extension Act of 2018

We recently reported that, on December 17, 2018, President Trump signed into law a bill that amends the Small Business Act to require that the size of a federal contractor be measured by an average of five years—rather than...more

Katten Muchin Rosenman LLP

The Scambler Case: Tax Law in Plain English?

A recent decision of the Upper Tribunal (Tax and Chancery Chamber) (UT) in Scambler and another v HMRC [2017] UKUT 1 (TCC) considers the question of when it is appropriate to look back to earlier versions of tax legislation...more

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