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Generation Res. Holding Co., LLC, In re--Rajala v. Spencer Fane LLP

Ruling
Trustee could not recover legal fees where law firms were neither initial nor subsequent transferees as they never received the transferred property. (10th Cir.)
Issue(s)
Liability of Transferee of Avoided Transfer.

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Court :
Commercial opinion summary, case decided on July 10, 2020 , LexisNexis #0820-066

Mallo v. IRS (In re Mallo)

Ruling
Untimely, post-assessment tax filing was not a valid "return."
Issue(s)
Whether an untimely Form 1040, filed after the IRS had assessed tax liability, was a tax return for purposes of the exception to bankruptcy discharge under 11 U.S.C.S. § 532(a)(1)(B)(i) for taxes with respect to which a return was not filed.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on December 29, 2014 , LexisNexis #0115-082