楊清泉律師專欄-POSTPETITION-INHERITANCE-IS-PART-OF-BANKRUPTCY-ESTATE
Suppose you were a Chapter 13 debtor for the last two years of a 48 months plan then your mother die...
US-SUPREME-COURT-TO-DECIDE-FATE-OF-INHERITED-IRAs-IN-BANKRUPTCY-PART-2
【上一頁】 Debtors owed $700,000 to their creditors including their landlord, suppliers, mortgage lender...
US-SUPREME-COURT-TO-DECIDE-FATE-OF-INHERITED-IRAs-IN-BANKRUPTCY-PART-1
The legal question that is posed is whether or not an inherited IRA is exempt in bankruptcy. For ins...
CELEBRATE-THE-BIRTH-OF-OUR-LORD-AND-FORGET-ABOUT-YOUR-DEBT-PROBLEMS
This Wednesday the whole Christian world celebrates the birth of our Lord and Savior, Jesus Christ. ...
CLOSED-BANKRUPTCY-CASE-MAY-BE-REOPENED-TO-LITIGATE-DISCHARGEABILITY-ISSUE
【上一頁】 （ PART 2 ） In Re Steward, the debtor wife, prior to filing for bankruptcy, pleaded guilty in...
CLOSED-BANKRUPTCY-CASE-MAY-BE-REOPENED-TO-LITIGATE-DISCHARGEABILITY-ISSUE
（ PART 1 ） Once a Chapter 7 bankruptcy is filed, the clerk of court sends out a notice of case comm...
楊清泉律師專欄-IS-IRS-OFFSET-OF-REFUND-VIOLATION-OF-BANKRUPTCY-STAY-PART-2
【上一頁】 The court found that the debtor’s interest in her tax refund vested on December 31, 2012. Whe...
楊清泉律師專欄-IS-IRS-OFFSET-OF-REFUND-VIOLATION-OF-BANKRUPTCY-STAY-PART-1
Client files a chapter 7 bankruptcy to discharge $100,000 of income taxes. He files his bankruptcy o...
楊清泉律師專欄-MEANS-TEST-MISSTATEMENTS-MAY-BE-PROOF-OF-FRAUDULENT-INTENT-PART-2
【接上文】 Debtor then filed an answer denying the allegations in the complaint. After filing his answer...
楊清泉律師專欄-MEANS-TEST-MISSTATEMENTS-MAY-BE-PROOF-OF-FRAUDULENT-INTENT-PART-1
The means test is the IRS based form of calculating disposable income in bankruptcy to determine if ...
楊清泉律師專欄-ARE-TAXES-DISCHARGED-IN-BANKRUPTCY-IF-RETURNS-ARE-FILED-LATE-PART-1
Discharging income taxes owed to the IRS in bankruptcy requires compliance with certain rules. One r...
楊清泉律師專欄-破產時委托人是否要為代理人的欺詐罪負責
你可能熟悉委託人與代理人的關系。最常見的是，當一個人指定另一個是他的代理人使用一般或特定目的授權書。委託人允許代理人代表委託人行使委託人的行為承擔法律責任作若干交易。例如，A委托B幫A買房子。在行使給...
楊清泉律師專欄-USE-CHAPTER-13-TO-HANDLE-STUDENT-LOANS-TAXES
Chapter 13 has been popular to strip down junior liens such as 2nd trust deeds and home equity loans...
楊清泉律師專欄-ARE-TAXES-DISCHARGED-IN-BANKRUPTCY-IF-RETURNS-ARE-FILED-LATE-PART-2
“Because Massachusetts law provides a definition of a ‘return’, we limit our examination to whether ...
楊清泉律師專欄-債務人申請前的欺詐聲明可否導致破產免債無效
在這次討論中，我們設想一種情況，某人在他提交破產前簽署過一份聲明，聲明承認，如果他欺騙了人，而他以後提交破產，欺詐的錄取可以用來對付他，使他的破產免債無效。舉例說明一下， A擁有生意。他說服人們投資他...
關於 楊清泉律師事務所
