Leasehold Recharacterization in Bankruptcy: A Review and Critique ...
[5] A few years ago, a deal of $30 million or $50 million would have been ...
however, these tests turn out to be complex exercises that lead only to arbitrary
decisions. ... [10] Two points follow from this: first, economic realities provide no
basis for ...... In contrast, bankruptcy recharacterization is likely to have myriad ill
effects on ...