Case Invoking Doctrine of Marshaling »
By Nicholas Ortiz, Attorney at Law on May 6, 2008 in Bankruptcy Cases of Interest, Massachusetts | 0 Comments
In re Szwyd, 2008 WL 1766591 (Bkrtcy.D.Mass. 2008), the Massachusetts Bankruptcy Court rejected the position of the IRS that it could not be required to marshal assets to satisfy tax liens for the benefit of the bankruptcy estate. Marshaling is a rarely invoked doctrine that, as the Court noted, “rests
upon the principle that a [...]

