HHR Bankruptcy Report

Category Archives: Ninth Circuit

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Relying on Stern v. Marshall, Supreme Court Upholds Ninth Circuit Decision

Posted in Article III, Ninth Circuit, SCOTUS, Stern v. Marshall
In a unanimous opinion written by Justice Clarence Thomas, the Supreme Court today upheld a Ninth Circuit decision allowing a bankruptcy court to issue proposed findings of fact and conclusions of law on issues outside their constitutional jurisdiction for de novo review by the district court.  As previously reported here, the Supreme Court was presented… Continue Reading

In Split from Eleventh Circuit, Ninth Circuit Holds That a Tax-Sharing Agreement Constitutes a Debtor-Creditor Relationship

Posted in Eleventh Circuit, Ninth Circuit, Tax
In a follow-up to our post on the treatment of tax-sharing arrangements in bankruptcy, the Ninth Circuit held last month in an unpublished decision that a rebate that a holding company received pursuant to an ambiguous tax-sharing agreement (“TSA”) created a debtor-creditor relationship between the holding company and its banking subsidiary.  In the Matter of:… Continue Reading

Supreme Court Hears Oral Arguments in Executive Benefits Case Testing the Scope of Stern

Posted in Article III, Ninth Circuit, SCOTUS
On January 14, 2014, the Supreme Court heard oral arguments in Executive Benefits Insurance Agency v. Arkison, which revisits the issue of constitutional limits on federal bankruptcy judges’ power that the Supreme Court addressed two years ago in Stern v. Marshall.  The petition for certiorari challenged a Ninth Circuit decision and presented two questions to… Continue Reading