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Opinion Digests

Taxation – IRS Lien – Attorney's Lien – Superpriority (access required)

Although the Internal Revenue Code, 26 U.S.C. § 6323(b)(8), grants a superpriority to an attorney’s lien in some circumstances, the district court here will apply an exception to that superpriority which allows the IRS to continue in its first-in-time priority ...

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Bankruptcy – Corporate – Agency – Mere Continuation Doctrine (access required)

Where the president and sole shareholder of debtor corporation hired two investment bankers to raise money to build a television station, and the president signed the contract with the bankers twice, once in his official capacity and again in his ...

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Bankruptcy – Dischargeability – False Pretenses (access required)

Where debtor’s loan agreement with the individual investor provided that the $90,000 loaned by the investor would be used to construct pre-sold homes in Albemarle and Greene counties, but instead the debtor used the loan to pay personal expenses, the ...

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Bankruptcy – Dischargeability – Divorce – Attorney's Fees (access required)

Where the commissioner in chancery in the parties’ Virginia divorce proceeding awarded wife $4,000 in attorney’s fees “that she has paid or will be required to pay,” neither this fee award nor the award of the commissioner’s fee and costs ...

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Domestic Relations – Prenuptial Agreement – Common Law Standard (access required)

Where the husband did not fully disclose to wife all of his financial holdings, which exceeded $1 million, before wife signed a prenuptial agreement in 1983, and wife signed the agreement without advice of independent counsel and without full knowledge ...

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Domestic Relations – Equitable Distribution – Pension Funds (access required)

This equitable distribution case is reversed and remanded, with instructions for the trial court to 1) classify and value the parties’ property, including pension and retirement plans, as of the date of the evidentiary hearing; and 2) determine equitable distribution, ...

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