Business Law

Business Law News 2014, Issue 2

Protecting Tax Refunds of Consolidated Tax Filers in Bankruptcy

Jennifer E. Niemann and Paul J. Pascuzzi

Jennifer E. Niemann is counsel at Felderstein Fitzgerald Willoughby & Pascuzzi, LLP in Sacramento. Ms. Niemann previously served as a long-term judicial law clerk at the U.S. Bankruptcy Court for the Northern District of California in San Francisco as well as in San Jose. Ms. Niemann’s practice focuses on all aspects of business bankruptcy and insolvency law.

Paul J. Pascuzzi is a partner at Felderstein Fitzgerald Willoughby & Pascuzzi, LLP in Sacramento. Mr. Pascuzzi is a former chair of the Executive Committee and Insolvency Law Committee of the Business Law Section. Mr. Pascuzzi’s practice focuses on all aspects of business bankruptcy and insolvency law.

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