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.
Volume LVI Board of Editors Announced
We are pleased to announce the Board of Editors for the 2014-2015 academic year: Volume 56 Board of Editors […]
BCLR Releases Vol. LV No. 2
The Boston College Law Review is pleased to publish the March 2014 issue. Here are summaries of this issue’s Articles and […]
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 […]