• Kirk Hartley

Gaming the Law Through Chapter 11 – The Tax Law Version

Chapter 11 is a place where creditors and debtors sometimes can and do game the law. Mass tort bankruptcies highlight the problem of gaming state tort law. As it turns, out however, there also is tax law gaming, as described on the CLS Blue Sky blog in a brief article by Diane Lourdes Dick, Assistant Professor of Law at Seattle University School of Law, regarding a full article titled “Bankruptcy’s Corporate Tax Loophole,” 82 Fordham Law Review 2273 (2014).  The full paper is online.

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