Category Archives: Golden Rule

It seems that more people are on the roads this year than weve seen in quite a while. More traveling, vacationing and getting out of the house all together. When in our travels trying to reach point B from point A, nothing confuses drivers more than seeing the sight of the train of vehicles flashing those hazards and displaying bright lights in the middle of the day. Yes, Im talking about the good ol funeral procession. This honorable, respectful tribute of escorting a loved one to a final place of rest is something that often brings much confusion to not only the average driver but often to the undertaker leading the procession itself. When do I yield, should I stop and most commonly, how can all those cars go through the light its red!

Before we look at legalities of a funeral procession, lets go back in time to see where this whole idea came about. The funeral cortge (a group of individuals coming together to escort a decedent to a place of rest) dates back to ancient times. The Egyptian kher-heb (the funeral priest) would organize the procession with the mummified remains being placed on a sledge pulled by oxen or men. Family and servants, along with professional mourners, would then follow behind. The Greeks had their own version of a funeral procession with the deceased being carried on a bier or table by family members. The Romans had a similar tradition but added an extensive parade similar to that of a New Orleans Second line. Many moons later this was transformed with the use of an elaborate horse drawn buggy, called a hearse. It was not until 1907 that the first petrol-powered hearses went into production and in the 1920s when automobiles became a dominant source of transportation, the traditional funeral procession that we see today was born. None the less, we have to imagine that regardless of the time frame and method of transport, people questioned how they are to manage an intersection when faced with this collection of slow moving individuals and now automobiles.

Right out of the gate, we must understand that there are different laws in each state and even some cities across the US. As an example, Alabama has no rules governing funeral processions at all, yet the city of Birmingham has made it illegal to cut through a procession. When it comes to Maryland however, we do have written laws specifically concerning who has the right of way at an intersection. It falls under The Maryland Transportation Code, Article Transportation, Section 21-207. It reads that a vehicle which is part of a funeral procession identified by headlights and warning lamps flashing (ie. Hazards) may continue through or make a turn at an intersection if the first vehicle in the procession already entered the intersection before the signal changed from green to red. Furthermore, it reads that a vehicle that is not in the procession may not enter the intersection, even if it is facing a green signal, unless it can do so without crossing the path of the procession. All in all, the Maryland code concerning funeral processions at intersections, defines that the procession has the right of way regardless of what the traffic light might display.

Pretty simple, Ryan, but why do drivers in some small towns, such as Rock Hall, MD pull to the side of the road to allow a funeral procession to pass? Is that the law as well? Quite frankly the answer is no that is not law, that is simply respect. It is still very common in some areas of our state and this nation, that cars not part of a funeral procession will pull to the side of the road and allow the procession to pass. It is simply a sign of respect to not only the decedent but to the grieving family and friends accompanying that individual to their final place of rest. In some areas, we find individuals even getting out of their vehicles after pulling to the side of the road and either placing their hand over their heart or standing at attention while the hearse and procession pass them by. You talk about getting goosebumps that gets me every time!

So what is the worst that can happen if I dont yield to a funeral procession? A few years ago, a Jimmy Johns sandwich shop employee in Michigan learned the hard way when he made the decision to cut into a funeral procession. With the laws in Michigan being very similar to that of Maryland, the delivery driver not only received a ticket for failing to yield, but lost his job and probably was late getting that lunch delivered.

It is actually very simple to resolve any confusion when it comes to encountering a funeral procession. That is to simply use good manners, show respect for the grieving family and do what you would want someone to do for you if you were in that same situation. This is the Golden Rule, and when it comes to funerals its a guideline that will never steer you wrong.

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Follow the Golden Rule with funeral processions | Columns | myeasternshoremd.com - MyEasternShoreMD

A POPULAR Ambleside pub is still going strong after lockdown with the owner praising the brewery and his right-hand man

The Golden Rule pub, located in Smithy Brow, is run by owner John Lockley and the bar is manned by John Wrenall.

The past 40years have seen Mr Lockley and Mr Wrenall man the pub, which has achieved great success and popularity in the area. It also has the distinction of being one of two pubs to hold the name The Golden Rule.

With its walls displaying impressive local artists' work, and maps of the area for people to plan their routes, the warm and friendly atmosphere has made the pub the popular attraction for walkers and hikers it is today.

There are only two known pubs in Britain called the Golden Rule, with the other being in Edinburgh.

Mr Lockley said: For me its been heaven here.

I cant really ever say theres been a time Ive regretted running this place.

This was the first pub I owned and it literally came out of the blue.

I was in the office of my old job one day, I was running a factory, and my mate came in who owned a pub in Ulverston, and through him I knew a guy from the brewery, and he said do you fancy running a pub? Here we are.

I had a great job, company car, nice pension, but it was driving me daft so I thought on it for three days before going for it. That was 40 years ago.

The Golden Rule comes from two places. It first came from the Biblical tale of the Good Samaritan and treating others as you would wish to be treated, but another rule is from the Napoleonic era.

If you stopped serving spirits and closed on Sundays, a pub could get certain tax advantages. But a landlord could be fined for selling whiskey on Sunday breaking the Golden Rule.

There was another Golden Rule pub in Bedford but that closed down, the only other one is in Edinburgh.

During the renaissance of Lakeland rock climbing, everyone was coming here to do all the big climbs.

In the 90s, it became paragliding. It was the hub for that sort of thing. We used to have 15-20 people in sleeping bags downstairs planning their routes, and then going climbing. During lockdown, our brewery has been very understanding with rents and things. Financially, we survived the hit.

If it werent for John Wrenall, I wouldnt be able to run this place. Hes the best kind of man to have on your side. We will never change this place.

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Ambleside's popular Golden Rule pub continues to thrive following lockdown | The Westmorland Gazette - The Westmorland Gazette

One moment your world is excitingly largebrimming with potentialyou have places to go, people to see. In the next, like a hastily-crafted stage set, it contracts to a 7x10 space where you wrestle with a disobedient body that fights tooth and nail for the right to tie her own pajamas.The caregivers time is sliced into manageable portionsassembling meal trays. Dispensing medication. Exercising limbs twisted with the winds of time. Walking the patient between bedroom and bidet, and listening to the shuffles and the groans, the minutiae of activity that keep her informed of her condition.Her inner life, on the other hand, is not always manageable. It is a drenching, dousing cesspool of longings, resentments, and sheer terror.And even as she performs her duties, the caregiver grieves preemptively for the loss of her patient. Because grief has its own timetable.

What choice does a caregiver have?This too shall passa phrase that is as familiar as it is wise.There are those who face wars, survive accidents, are caught in house fires. It is callous to tell a person in distress, that others have suffered more. That is not my point. My point is that one way or the other this season of piss, this tour of duty, of watching the tick-tock oscillation of the clock in the hallway, will like everything else, pass. The caregiver carries this knowledge.It gives her the courage she needs, not just for caregiving but in surmounting all the challenges life throws at her.

Resilience is a quality of faith: Inner growth is not like having an epiphany. It takes work. It takes steady, daily resolve. The first lessons I learned on my mothers lapand in the moral science classin elementary school, had todo with kindness. Do unto others... you knowthe golden rule.Those suffering from dementia, memory loss, the natural progression and humiliations of aging, deserve our kindness. To treat them in any other way says more about our failings than theirsafter all, they cannot help what is happening to them. It takes a special kind of faith to wake up, day after day, and find the strength, the resilience to carry on.

Day after day, the caregiver learns resilience from her patient.Empathy, the loving balm: There may be days, the caregiver is sullen. Sometimes petty or even impolite. She is after all, human.But, she sees fit to correct herself. To realise that it is her humanity that sets her apart from other creatures. Her strength lies in trying.Moreover, when you are physically thrown together with the elderly, you have a choice. You can either attend to their physical welfare and leave them alone, or you can go the extra mile and tend to them then sit at their feet and listen to their stories. Without the comfort blanket of an app. Within touching distance.

How hard they loved, howwell they lived, how profoundly they regret, how well they have healedlook into their eyesand you will no longer see a disembodied version, a caricature or a graphic of who they are, you will see instead,stories and life lessons in the creases on their face, the sloping of their shoulders, the buckling of their knees and the trembling of their voice.The caregiver is perhaps the last relic of life before social mediashe sees her patient as a real person with a history. Empathy requires that you do not scroll through lives. That you may hold in your heart a punji of those stories. Thetrue reward.

When you make your every act an act of love. When youno longer think of caregiving as a duty. Or as a burden. Or as a Lakshman rekha between you and your private yearnings, but see in the elderly a glimpse of yourself on some future canvas, then you have crossed over to another state, a state of momentary awareness. And is that not the message? The raison dtre?

Poonam Chawlas new book The Slow Disappearing is based on the real-life story of a reluctant caregiver to a parent in the throes of dementia

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Going that extra mile - The New Indian Express

The first day of summer is officially here and hot is an understatement, it feels like temperatures are already in the 100's.

Clearly, this summer is shaping up to be a scorcher.

As a seasoned Texan, Felix Cardona says with temperatures already in the 90's so early in the year, it's going to be around for a while.

"It's gonna stick with us till September," said Cardona.

It also means your A/C is working overtime so you need to take extra care of it.

"Check your filters, make sure your filters are changed often," said Cardona.

"It's better for your equipment if you maintain it every 30 days," Mitch Macomber, branch manager of Johnstone Supply said.

Macomber says it's probably the simplest thing you can do to ensure your unit is running properly.

"Of course, the operation of the system is not going to be good; it's going to overheat and possibly freeze up the unit," Macomber said.

You also may want to think twice about running that A/C unit all day, according to Macomber.

"Constantly maintaining the same temperature for 24-hours a day is going to be hard on the equipment and it's going to cost you a lot more money not only in electrical bills but also with any repairs that may be necessary," Macomber said.

It's advice that Cardona takes to heart, he said he keeps his air conditioner at 78 degrees.

Macomber said a thermostat that connects to your WiFi could save you some change in the long run, but still, the golden rule is to change the filter.

"Like I said, maintain that filter because it will save everyone money in the future," said Macomber.

Biannual or yearly check-ups are also a plus, just to make sure everything is running smoothly, according to Macomber.

Macomber said they have also seen upwards of a 300% increase with the cost of some air conditioning parts and product shortages.

So, that means it could take you longer to get your unit fixed and it could cost more.

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A/C units working overtime in the summer, what you need to know - KXXV News Channel 25

We've entered that time of the year where everyone is shooting off fireworks at all random times in the night. It gets pretty bad here in the Quad Cities, but at this time of the year, almost everywhere has people shooting off fireworks.

According to CPSC, In the calendar year of 2019, there were an estimated 10,000 fireworks-related, emergency department-treated injuries.

Things were a bit quieter in 2020, but this year is going to see some major shows not just professionally but by a lot of random people who bought some major prior technics.

While many people are safe, some are not. It's important to remember to stay safe this year and not to have a lapse in judgment. Something that sounds obvious now might notin the moment.

Sometimes it's something small like setting off a firework to close to your house and causing damage to the roof, Golden rule contractors stated,

As roofers, weve seen pretty much everything when it comes to ways your roof can be ruined, including fireworks. If youve ever performed your own mini-pyrotechnics show in your driveway and watched sparks and debris rain down over your home, you might have an idea of what were talking about.

Sometimes a major mistake can have an awful outcome. I had a friend a few years back whose dad thought it was safest to set a firework off his roof because it was theflattestarea. Thankfully there was only slight damage, but my friend's dad did fall off the roof breaking his collar bone. He's okay now!

As always Quad Cities stay safe and stay smart!

The pandemic has hit businesses hard. So hard that some of them have closed during the course of the pandemic. These are Quad Cities restaurants that are no longer open.

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Yes, Setting Fireworks Off From Your Roof Is A BAD IDEA! - B100

Too Hot To Handle is back on Netflix, with the first four episodes available to stream. For those new to the franchise, it has a fairly simple premise, but one which is unlike any other shows.

Here is a breakdown of the rules in Too Hot To Handle, and the mysterious AI who is implementing them.

The rules are fairly simple, but contestants have gone to Turks and Caicos to live in a house together believing they are there to party and go wild.

The group are people who have openly said they struggle in long-term relationships, or favor more casual flings over commitment.

While they may think this vacation is an excuse to party and meet some gorgeous people, in actual fact they are there to find deeper connections in their romantic relationships, through a sex ban.

The sex ban will not only make their time in the house more difficult, but it will also cost them a great deal of money.

The cash prize for Too Hot To Handle is $100,000, and with bending of the sex ban rules, money is removed from the pot.

The four golden rules which must not be broken are: no kissing, no heavy petting, no self-gratification and no sex.

This the quadrilogy of the sex ban, and with every break of these rules outside of certain allowed moments, like getaways and games, money is taken out of the final prize.

In the first season, rule breaks ultimately cost the group $25,000, meaning the final cash prize was $7,500 and was split between 10 people, meaning they each took home only $7,500.

The question on everyone's lips is whether the second season contestants will fare any better against Lana's devious ploy.

Of course, if there are rules in place, there must be someone enforcing them. Enter Lana, the AI who controls the house in Too Hot To Handle.

Lana looks like a robot cone, who records footage and catches every moment which the contestants may wish she hadn't seen.

All of these are analysed to help her work out how to challenge the contestants, and even what they need to work on in relationships to make that deep connection.

At first, the contestants have no idea of Lana's presence, instead believing another host is taking them through their experience on a show like Love Island.

Soon, they meet Lana, and realise their experience has become a whole lot harder.

Too Hot To Handle Season 2 episodes are released on Netflix on June 23 and June 30

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'Too Hot to Handle': What Are the Rules of the Netflix Reality Show? - Newsweek

The search for the right apartment. ( FlaglerLive)

Moving into a new home means starting a new life. However, there is an opinion that it is easier to survive two fires than one move. But if everything is carefully planned and prepared in advance, everything will go quickly, clearly, and even bring pleasure.

We tell you how to prepare for your own move and not to miss anything.

Get rid of unnecessary stuff

This is a great opportunity to have a global revision of belongings, furniture, and appliances. Critically evaluate your belongings and think about what you really need and what you dont. The golden rule is that if you havent used the thing for more than a year, it is unlikely you will need it at all.

If things are in good condition, but they have no place in your new life, they can be exchanged, given to recycling and charity, or even sold by arranging a garage sale or placing ads on special sites for a small price. Also, many stores take back furniture and appliances bought from them and pay money for it.

As a last resort, throw it away. Otherwise, you will overpay for transporting unnecessary items.

Measure furniture and appliances

Walk around with a tape measure on all large appliances and furniture that you will take with you: you will estimate the scale of transportation and be sure that a bulky piano or a huge double bed will fit through the doorways of the new apartment.

Make an Arrangement Plan

Make a rough arrangement plan for appliances and furniture in your new apartment. This way you wont have to drag large items from one room to another several time and trip over countless boxes.

Find a moving car and hire movers

Once youve estimated the scale of what you need to move, you can look for a moving company. The cost will depend on the time spent on the job and the number of hands you will need.

It is always better to choose a proven company like Fly Movers in the Charlotte area. Read reviews on the Internet, ask for recommendations from friends and acquaintances.

Inform the contractor in advance of all the details: date, time, the distance between areas, floor, availability of a freight elevator, and the size of things you will immediately know the exact cost of services and can avoid unpleasant surprises.

Make a contract with Authority Movers and study the terms of the companys work carefully what responsibility it takes for things, failure to meet deadlines, and damage to household property.

Sort out receipts and bills from the old address

Go into your new apartment as you did in the new year debt-free. Before you move in, make sure the bills are paid, and write down or photograph the meter readings. Also decide in advance whether you are going to cancel the contract, transfer the services of the provider to a new address or hand them over to the new tenants.

Say goodbye to your neighbors and, if possible, leave your contacts in case someone comes looking for you at your old address.

Pack everything

Take care of packing materials in advance there should be plenty of them. Its better if something doesnt come in handy than to look for alternatives at the last minute or risk the safety of your belongings.

Fragile items will be protected by ordinary and feather film, clothing can be transported in special cases. Cardboard boxes and sheets order on the Internet or arrange with furniture and grocery stores. You will also need rope, duct tape, markers for signatures, garbage bags, a knife, and scissors.

Sign the boxes on all sides and label them with stickers Textiles. Bedroom, Clothes. Childrens room, so it will be easier for the movers and you will be able to carry and take things apart.

Put the disassembled furniture parts together with the fasteners in separate boxes, and put the instructions for reassembly in the same box.

Originally posted here:

Checklist: How to Prepare for the Move to a New Apartment - FlaglerLive.com

As Phase 2 faded into Phase 3, I watched from the corners of different drinking holes and observed the ways in which patrons awkwardly stumbled back into the social scene, like newborn baby giraffes walking knees a-trembling.

At first, folks were timid and kept a safe distance, but as time has gone on and mask mandates were lifted, the shenanigans have resumed and the shield of 6 feet from strangers is all but a distant memory.

Last week, some friends shared a post through Instagram Stories that inspired this months column: In the post, bright neon pink letters in all caps read DONT TOUCH ME IN A NIGHT CLUB illuminated by a neon green square.

Immediately, I was pulled in because I knew before even scrolling to the subsequent slides that the topic was related to the culture of unwanted touching in nightlife spaces. Sure enough, it was an announcement post for a podcast called The Shit Show, on which the hosts were going to discuss unsolicited touching in clubbing culture.

I took a deep sigh. Im still unsure if the sigh was one of frustration or one of relief that other people are acknowledging the things I struggled with even prior to COVID-19, and something that drives me absolutely insane post-pandemic.

Its so far beyond my comprehension, this idea of touching someone you dont know without having asked for permission or even talked to them, and yet it has seemingly become normalized.

At first, I thought my deep disdain for the touchy-feely shit show I have been regularly witnessing was simply exacerbated by months of not being touched and not having my space encroached upon. The sheer terror of catching and spreading COVID-19 kept us all in check, after all. But then I realized it wasnt just that. Yes, I was reminded that my space is and always will be my space, but Im also infuriated that I ever forgot that in the first place.

I was sitting at the bar chatting with my friend about the post and when, in a moment of demonic intervention, it happened. A prime example of the person that has no sense of personal space or boundaries splayed out on the bar next to me. His brow moist with sweat, eyes wild, and a grin hellishly spread across his mug, he got comfy as he leaned his left arm on the bar. I turned to my girlfriend exhausted and said, Here we go!

Meanwhile, this person alerted me to his presence the moment he entered the bar, his superb personality introducing itself to everyone right out of the gate. I observed from a distance while my heart dropped into that pit in my stomach, knowing my intuition for crazy is rarely off.

Next, he broke a shot glass while cheersing his friend. Then I heard the curious, Whos that girl? comment, followed by, The one with the glasses, and my heart sank knowing I was the girl. I diverted my gaze, forcing myself to not look back, but as fate would have it, here he was in front of me in all his entitled glory.

Feigning a shy persona, the zombie proceeded to ask if he could buy me and my friend a drink, to which I gently responded, No thank you.

He continued, stating he was from Charlotte but didnt live here and my patience began to reach its limits. Upon repeating his desire to buy us a drink, I reiterated my initial response and then added something about my boyfriend being outside.

And just like that, the switch flipped. He became agitated and, upon returning to his barstool opposite me, began talking loudly about our interaction for everyone to hear.

Furious was an understatement. If steam coming from someones ears was a thing, this wouldve been the time for it to happen. My girlfriend is well-versed in my pet peeves, so she tried her darndest to turn my attention to more lighthearted topics. It wasnt working, but I played along.

The next thing I know, a disagreement was taking place outside and, of course, said gentleman was at the center of the drama. And yes, I learned later the drama had stemmed from our initial interaction.

Before I knew it, he and his friend were being asked to leave and his friend was using his body weight to guide the drunk sir away, only for the culprit to return and begin threatening us from across the street, stating, Come on over here, Ive got something for you.

Naturally, that was our queue to exit any which way but across the street.

This isnt a call for sympathy, but let it serve as a public service announcement: Man, woman, drunkard, and everyone in between, respecting peoples space isnt optional, its a requirement. The golden rule is still canon, and no still means no. Before COVID, during COVID, and in perpetuity. Thanks.

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Reclaiming Personal Space in the Post-Pandemic Social Scene - qcnerve.com

A recent petition, organized by Faithful America and signed by 21,000 people, accused the bishops of weaponizing the Eucharist, and ina letterthe group thanked the more than 60 bishops who opposed the USCCB vote.Cardinal Wilton Gregory, who is archbishop of Washington, was one of them. So the president is in no danger of being turned away at a D.C. altar.

Its not a new debate, though John F. Kennedy, the first Catholic president, had to prove with words and actions that he would not let faith dictate his politics. Another famous Catholic politician,Mario Cuomo,had much to say on the subject, as he did on most everything.

In 1984, at the University of Notre Dame, no less, Cuomo, who died in 2015, said: Better than any law or rule or threat of punishment would be the moving strength of our own good example, demonstrating our lack of hypocrisy, proving the beauty and worth of our instruction.We must work to find ways to avoid abortions without otherwise violating our faith. We should provide funds and opportunity for young women to bring their child to term, knowing both of them will be taken care of if that is necessary; we should teach our young men better than we do now their responsibilities in creating and caring for human life.

That would satisfy few today. As places of worship have reopened post-pandemic, the political divide in America has followed worshippers through the doors.

Would now be the time to act on other items on Pope Francis agenda climate change, migrants, poverty, racial justice and how to ease the grief of those who lost someone or something in this harrowing year?

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Following the 'Golden Rule' is proving a political impossibility - Roll Call

[co-authors: Emma Wheeler, and Alex Xiao]

A bankruptcy court in North Carolina recently joined a growing number of courts allowing debtors and trustees to avoid prepetition transactions using the IRSs lookback period of ten years, rather than the applicable state statute of limitations period.1 In In re Zagaroli, the Western District of North Carolina bankruptcy court found that a trustee could step into the shoes of the IRS for the purposes of avoiding a transfer under section 544(b), therefore utilizing the longer reach-back period available to the IRS. No. 18-50508, 2020 Bankr. LEXIS 3111 (Bankr. W.D.N.C., Nov. 3, 2020). In this post, we discuss not only the Zagaroli case, but also the relevant arguments surrounding the split among courts on this issue.

The Debtor, Peter Lawrence Zagaroli, filed a chapter 7 bankruptcy petition in May 2018. Approximately seven years prior, the Debtor allegedly transferred several pieces of real property to his parents for no consideration. The trustee sought to avoid these transfers, which occurred while Mr. Zagaroli was insolvent, pursuant to section 544(b) of the bankruptcy code.

Section 544(b), also known as the golden creditor rule, allows a trustee to step into the shoes of any unsecured creditor to avoid any transfer the creditor could avoid under applicable law. Most states have adopted a uniform voidable transactions act that provides a statute of limitations for avoiding transfers. Under applicable North Carolina law, the statute of limitations is four years.

In this case, the trustee sought to use the IRS, which held an unsecured claim, as its golden creditor in an attempt to invoke the Internal Revenue Code as applicable law. The Internal Revenue Code, under section 26 U.S.C. 6502, provides a ten-year period for collecting a tax.

The court, using a plain language reading of 544(b), held that the trustee could step into the shoes of the IRS to avoid the transfers under the Internal Revenue Code. The court agreed with the majority view that applicable law should be broadly construed to encompass the Internal Revenue Code, which the IRS could have used to recover outside of bankruptcy.

In so holding, the court rejected the transferees arguments that 544(b) does not grant the trustee the power to bring actions that are grounded in tax evasion claims that are only available to the United States outside of the bankruptcy arena and that a trustee should not be able to take advantage of the immunity of the United States from the state statutes of limitation. The court found these arguments unpersuasive, noting that the transferees position would leave both the trustee and the IRS without recourse to avoid transfers it would otherwise be entitled to avoid outside of bankruptcy.

The holding of In re Zagaroli is hardly a surprise since a majority of bankruptcy courts ruling on this issue has reached the same conclusion. However, given that no circuit court has yet to address the issue, further discussion is warranted on whether the debtor or trustee can use the IRS as the golden creditor and what arguments parties have made in court so far.

The common law tradition has historically granted a longer statute of limitations to sovereign than private actors. An ancient doctrine known as nullum tempus occurrit regi, or no time runs against the king, was recognized by the U.S. Supreme Court in United States v. Summerlin, where the Court held that the United States is not bound by state statutes of limitations or subject to the defense of laches in enforcing its rights. 310 U.S. 414, 416 (1940). The modern rationale behind this rule, as articulated by the Ninth Circuit, is that public rights, revenues, and property should not be forfeited due to the negligence of public officials. S.E.C. v. Rind, 991 F.2d 1486, 1491 (9th Cir. 1993). This historic principle is the foundation that allows the Internal Revenue Service to preempt state law statute of limitations and be bound only by the Internal Revenue Codes statute of limitations.

The issue then, in the 544(b) context, becomes whether the trustee can utilize the IRSs preemption power to gain a longer claw back period. Absent a decision from the circuit level, the most notable bankruptcy court decision disapproving of the IRS as the golden creditor is In re Vaughan. 498 B.R. 297 (Bankr. D.N.M. 2013). The Vaughan court denied a trustees request to avoid an alleged fraudulent transfer that happened beyond the states 5-year statute of limitations but within that of the IRS, an unsecured creditor in the case.

The Vaughan courts holding relied on two arguments. First, the nullum tempus doctrine does not apply because the bankruptcy trustee is not sovereign and its actions do not protect the public interest. Second, because the IRS holds unsecured claims in a substantial portion of bankruptcy cases, allowing the trustee to step into the shoes of the IRS would practically render the state statutes of limitations moot. Id. at 305. The Vaughan court found that Congress could not have intended this policy consequence.

A number of courts have since addressed and rejected these two arguments. See e.g., In re Gaither, 595 B.R. 201 (Bankr. D.S.C. 2018), In re Kipnis, 555 B.R. 877 (Bankr. S.D. Fla. 2016), and Hillen v. City of Many Trees (In re CVAH, Inc), 570 B.R. 816 (Bankr. D. Idaho 2017). The Kaiser court, for example, rejected the Vaughan courts nullum tempus analysis by pointing out that 544(b) has always provided a derivative right to the trustee. Ebner v. Kaiser (In re Kaiser), 525 B.R. 697, 713 (Bankr. N.D. Ill. 2014). For these courts, first, it is not material whether the trustee is sovereign, because trustees only exercise the rights on behalf of the IRS, who may rightfully preempt state law pursuant to the Internal Revenue Code. Similarly, a majority of courts have dismissed the Vaughan courts second, policy-oriented argument granting the IRS golden creditor status by citing the unambiguous plain language of 544(b), as in Zagaroli.

Another argument against using the IRS as the golden creditor is that the practice could potentially lead to an unlimited claw back period. See In re CVAH, Inc., 570 B.R. at 838. The 10-year statute of limitations constraining the IRS only starts to run after the taxpayer files a tax return. Because the taxpayer could theoretically delay filing the tax return for an unlimited period, the IRS and the trustee could avoid transactions for an unlimited reach-back period.

Courts have also dismissed this concern. The CVAH court noted that timeliness is only one element of a constructive fraudulent transfer claim. Id. at 838. Practically, the burden to prove the claim likely would become more onerous for the trustee the further back in time the transfer occurred from the bankruptcy petition date.

Although no circuit court has addressed the golden creditor rule with regard to the IRS, the Western District of North Carolina bankruptcy court joins an increasing number of bankruptcy courts in holding that applicable law under 544(b) includes the Internal Revenue Code and its 10-year statute of limitations.

It is also worth noting that when clawing back transactions in the shoes of the IRS, the trustee or the debtor can recover more than the amount that was owed to the IRS. At least one court found that the trustee could use the IRS as the golden creditor even where the IRSs claims were paid in full after the commencement of the bankruptcy case. See In re Greater Se. Cmty. Hosp. Corp. I, 365 B.R. at 301. Therefore, in cases where the IRS holds an unsecured claim, the majority courts application of the golden creditor rule significantly increases the statute of limitations period that a debtor or transferee must analyze for clawing back transactions into the bankruptcy estate. Parties that engage in transactions with distressed companies or companies that become distressed will be exposed to a much wider window of potentially avoidable transactions. Since the IRS is so frequently a creditor in bankruptcy cases, decisions allowing a debtor or trustee to use the IRS as a golden creditor threaten to greatly expand the universe of transactions susceptible to avoidance. It remains to be seen, however, whether any circuit court will take up this issue or contradict the majority rule of the bankruptcy courts.

1 See, e.g., Vieira v. Gaither (In re Gaither), 595 B.R. 201 (Bankr. D.S.C. 2018); Mukamal v. Citibank (In re Kipnis), 555 B.R. 877 (Bankr. S.D. Fla. 2016); Ebner v. Kaiser (In re Kaiser), 525 B.R. 697 (Bankr. N.D. Ill. 2014); Alberts v. HCA Inc. (In re Greater Se. Cmty. Hosp. Corp. I), 365 B.R. 293 (Bankr. D.D.C. 2006); Shearer v. Tepsic (In re Emergency Monitoring Technologies, Inc.), 347 B.R. 17 (Bankr. W.D. Pa. 2006); Osherow v. Porras (In re Porras), 312 B.R. 81 (Bankr. W.D. Tex. 2004).

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No Time Runs against the King (IRS): The Golden Creditor Rule and its Discontents - JD Supra