Abstract: On June 21, 2011, the Tenth Circuit, in In re Dawes, held that post-petition capital gains taxes are incurred by the individual debtor rather than the bankruptcy estate. Consequently, such tax liabilities are not eligible for downgrade and discharge under 11 U.S.C. § 1222(a)(2)(A). This Comment argues that, although the Dawes decision contradicts the legislative intent underlying the enactment of Chapter 12, it correctly interprets the plain language of the statute.
BCLR Moves to # 25 in Law Journal Rankings
The Boston College Law Review has moved from #26 to #25 in the annual Washington and Lee University School of Law Law […]
Alumni-Student Happy Hour, February 19
Dear BCLR Alumni, I am pleased to announce that the Boston College Law Review will be hosting its Alumni-Student Happy […]
2014 E. Supp. Now Available
We have begun posting case comments from recent federal appellate decisions to our 2014 E. Supp., which can be found […]