In this Issue:

• Force Majeure Clauses – The Latest - Peter S. Clark, II
• Treatment of Small Business Chapter 11 Bankruptcy Cases Following the Small Business Reorganization Act and The Coronavirus Aid, Relief, and Economic Security Act - Jared Roach
• A West Virginia District Court finds federal tax refunds to be property of a debtor’s estate and beyond the reach of the federal government for purposes of setoff - In re Wood, 611 B.R. 782 (S.D. W.Va. 2019), appeal filed, Larry Wood V. HUD, 20-1161 (4th Cir. Feb. 13, 2020) - Alexis Leventhal
• Debtor Emerges as Victor in Confirmation Battle between Competing Chapter 11 Plans - In re Tara Retail Group, LLC, No. 17-bk-57, 2020 WL 424574 (Bankr. N.D. W. Va. Jan. 27, 2020) - Monique Howery
• ‘Til Debt Do Us Part:  Debtor’s Ex-Wife Breached Fiduciary Duties as Committee Member, Leading to Equitably Subordination of Domestic Support Claim - Naylor v. Farrell (In re Richard Clark Farrell) Ch. 7 Case No. 14-11729-MW, Adv. No. 16-01123 (Bankr. C.D. Ca. Nov. 15, 2019) - Jason Angelo
• Bankruptcy Court for the Northern District of New York Addresses Whether it Should Convert a Chapter 11 Case to Chapter 7 under Section 1112(b) of the Bankruptcy Code - In re: Herb Philipson’s Army and Navy Stores, Inc., No. 18-6137 (DD) (Bankr. N.D.N.Y Dec. 19, 2019) - Katelin Morales
• The Government is not Exempt from the Priority Scheme of the Bankruptcy Code - Alex M. Azar II, et al. v. True Health Diagnostics, LLC (In re THG Holdings LLC), Civ. No. 19-2215-RGA, 2019 U.S. Dist. LEXIS 209627 (D. Del. Dec. 5, 2019) - Rachel Thompson
• Supreme Court Holds Order Unreservedly Denying Stay Relief Is A Final, Appealable Order - Summary of Ritzen Group, Inc. v. Jackson Masonry, LLC, No. 18-938,  589 U.S. (Jan. 14, 2020) - Derek Baker