Wednesday, May 12, 2010

Kelly Gordon Rogers - Fact-findinq hearing

Kelly Gordon Rogers


Exchange offer - an offer by an issuer of debt securities to exchange new securities with less onerous provisions for currently outstanding securities. Companies often make exchange offers in an attempt to avoid bankruptcy. Kelly Gordon Rogers
Mitigating circumstances - Those which do not constitute a justification or excuse for an offense but which may be considered as reasons for reducing the degree of blame.
Bankruptcy Tax Act of 1980 - the Bankruptcy Reform Act of 1978 did not specify how certain tax matters concerning bankruptcies should be handled. The Bankruptcy Tax Act of 1980 was passed to specify the tax treatment of bankruptcy tax issues. It specifies the tax treatment of, among other things, tax loss carry-forwards and exchanges of equity for debt.
Kelly Gordon Rogers: Docket - the schedule on which the clerk of the court records all motions, pleadings, memoranda, orders and all other court filings.

Kelly Gordon Rogers



Bankruptcy petition - the document filed with the court to initiate a bankruptcy proceeding.
Straight bankruptcy - an informal term for a Chapter 7 bankruptcy or liquidation; used more commonly to describe liquidation before the Bankruptcy Reform Act of 1978. Kelly Gordon Rogers
Preponderance of evidence - The general standard of proof in civil cases. The weight of evidence presented by one side is more convincing to the trier of facts than the evidence presented by the opposing side.
Kelly Gordon Rogers Fact-findinq hearing - A proceeding where facts relevant to deciding a controversy are determined.


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