7.12.2011

U.S. Law Week Reports Circuit Splits

Here are the circuit splits reported recently in BNA's U.S. Law Week, 80 U.S.L.W. 22
(June 2011):

Bankruptcy—Farm Debtors: United States v. Dawes (In re Dawes)
 (79 U.S.L.W. 2786)

Are income taxes flowing from the sale of a farm asset during Chapter 12 bankruptcy proceedings taxes “incurred by the estate”under Section 503(b) of the Bankruptcy Code, and are they therefore subject to downgrade and discharge? The Tenth Circuit joins the Ninth Circuit in saying “no.” It explains that “post-petition income taxes incurred during Chapter 12 proceedings are liabilities of the individual debtor and not the bankruptcy estate,”and are therefore not subject to discharge. The Eighth Circuit has held that such taxes are subject to discharge.

Schools—Disciplinary Action: Layshock v. Hermitage School District
 J.S. v. Blue Mountain School District
 (79 U.S.L.W. 2739)

Are schools allowed to punish vulgar student speech on the internet? Based on the facts before it in two separate, but similar, cases, the Third Circuit says derogatory profiles about their principals posted on MySpace by two students were protected by the First Amendment. The Second Circuit, faced with different facts, however, has allowed a school to punish vulgar internet speech by a student.

United States—False Claims: United States ex rel. Hutcheson v. Blackstone Medical Inc.
 (79 U.S.L.W. 2646)

Under the False Claims Act, may a claim made to the government be false or fraudulent for failure to meet an implied legal condition of payment that is found in a source other than a statute or regulation? The Second and Ninth circuits have held that the legal condition must appear in a statute or regulation, while the First Circuit sides with the Tenth Circuit in holding that such conditions can be spelled out in other places, such as the underlying contract.

Taxation—Limitations: Salman Ranch Ltd. v. Commissioner of Internal Revenue
 (79 U.S.L.W. 2692)

May the Internal Revenue Service extend the limitations period for issuing a final partnership administrative adjustment from three to six years where an understatement of gross income results from an overstatement of basis? The Tenth Circuit joins the Seventh and Federal Circuits in holding that Section 6501 of the tax code is ambiguous, opening the door for IRS regulation. The Fourth and Fifth circuits have held that the statute is not ambiguous, blocking agency regulation on the subject.

3 Comments:

At 9:26 PM, Anonymous Anonymous said...

(Reuters) ( space ) European zoom leaders possess agreed on a new bold recovery package intended for debt-stricken Greece and can allow his or her fiscal saving finance significant completely new abilities to stop marketplace lack of stability scattering from the regionMoreover, your market Burberry cheap leaders promised a new "Marshall Plan" involving European open expenditure to assist fix your Greek economic system, which is in the deeply tough economy because of draconian austerity actions charged by the EU and the IMFThe summit compli took it's origin from perhaps the Discount Burberry most common place crafted by means of The german language Chancellor Angela Merkel in addition to Sarkozy at the end of nights tells you inside Berlin on Wed having ECB Chief executive Jean-Claude Trichet that the Ancient greek language bond replace couldn't survive employed Discount Burberry Cheap as a product for anyone a pair of nations around the worldYour area's save finance, the eu Financial Security Ability, will be permitted to acquire securities from the supplementary industry if your ECB deems that will essential to fight your problemsThe actual peak conform Air Jordan Cheap scaled like a typical placement crafted through German born Chancellor Angela Merkel and Sarkozy at the end of nights tells you within Berlin in Friday along with ECB President Jean-Claude TrichetA lot of economic experts imagine of having out of the euro zone's credit Nike Air Jordan Cheap card debt problems ultimately could be deeper plug-in associated with nationwide financial insurance policies -- one example is, a joint european region assurance regarding countries' bonds, or perhaps issuance of any combined euro area connect to advance almost all international locations Italian language and Air Jordan Spanish gives you rose stronglyIt will be permitted the very first time to present suggests preventative personal lines of credit prior to they're inwardly smile at of credit marketplaces, and provide loans governing bodies income in order to recapitalize banking institutions -- both actions Nike Air Max which in turn Malaysia clogged recording

 
At 1:25 AM, Anonymous arizona security systems said...

A disciplinary action as i can tell. That will benefit good traits to many.

 
At 12:18 AM, Anonymous Ancient Greece said...

Smart post admin but i think you need more explanation and more Pics
and I hope to visit my blog and subscribe to me :)
Ancient Greece for Kids and Ancient Greece Timeline

 

Post a Comment

Links to this post:

Create a Link

<< Home

Visit Aspen Publishers today! Free Shipping!