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- Title
TAX FORECLOSURES AS FRAUDULENT TRANSFERS - ARE AUCTIONS REALLY NECESSARY?
- Authors
Bartell, Laura B.
- Abstract
The article examines the ruling by U.S. Supreme Court in the case "BFP v. Resolution Trust Corp." to determine the legality of tax foreclosures and forced sales of real property to satisfy tax liens. Also cited are the statutes covering non-payment of property taxes, the Fifth Circuit's ruling in the 1980 case "Durrett v. Washington National Insurance Co." stating that foreclosures are fraudulent transfers, and the effect of fair market value in said property transfers.
- Subjects
FORECLOSURE taxation; FRAUDULENT conveyances; TAX sales; FORECLOSURE; TAX liens; MARKET value; REAL property auctions
- Publication
American Bankruptcy Law Journal, 2019, Vol 93, Issue 4, p681
- ISSN
0027-9048
- Publication type
Article