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Last RightsLiquidating a Company$
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Ben S. Branch, Hugh M. Ray, and Robin Russell

Print publication date: 2007

Print ISBN-13: 9780195306989

Published to Oxford Scholarship Online: May 2007

DOI: 10.1093/acprof:oso/9780195306989.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 05 December 2021

 Claims and Distributions

 Claims and Distributions

(p.163) 9 Claims and Distributions
Last Rights

Dr. Ben S. Branch (Contributor Webpage)

Hugh M. Ray

Robin Russell

Oxford University Press

This chapter explores the process for determining the validity and priority of claims and for making distributions on those claims. This includes the liquidator's role in investigating and, if circumstances warrant, filing a claim objection to reduce or disallow the claim. Various bankruptcy concepts involved in this process such as administrative claims, the absolute priority rule, and substantive consolidation are discussed along with the mechanics of making distributions. The chapter concludes with an example of the resolution of a contested IRS tax claim through the negotiation of a reduction.

Keywords:   tax claim, absolute priority, substantive consolidation, objection, contest, tax, liquidator, bankruptcy

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