Volume 27 - Number 9 | October 1, 2008
| October Issue in PDF Format … |
| And on the 46th Day, Who Wins? By Francis X. Buckley, Jr. and Nicholas H. Kappas This article provides a review of the basic principles of federal tax liens and secured transactions under Article 9 of the UCC ("Article 9") and discusses certain issues that arise with respect to the priority of federal tax liens against certain interest holders under the "45-day rule" of the Internal Revenue Code of 1986, as amended (the "Code"). |
| Agreements for Future Relief from Automatic Stay By Mike C. Buckley The question, "Can we get them to agree not to file bankruptcy in the future?" must be near the top of the list of things clients most commonly ask their transactions and workout lawyers. |
| Court Finds Compelled Purchase Option in SILO Case By Philip H. Spector Conclusion of a discussion on the recently decided AWG Leasing Trust case, in which a federal district court found against a taxpayer that engaged in a cross-border sale-leaseback of a waste-to-energy facility located in Germany. |
| In the Marketplace Business transactions of interest. |
