US EditionSCOTUS refines trustee’s power to claw back tax payments
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nclawyersweekly.comSCOTUS refines trustee’s power to claw back tax payments
In a case involving a bankruptcy trustee’s §544(b) action to claw back $145,000 shareholders in a failed Utah company misappropriated to pay their personal tax liabilities, Bankruptcy Code §106(a)’s sovereign-immunity waiver applies only to the §544(b) claim and not to state-law claims “nested” within that federal claim, the U.S. Supreme Court ruled 8-1 in reversing
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