Professor Marsh analyzes in detail the 1966 amendments to the Bankruptcy Act. Addressing the question whether these amendments have accomplished anything, he concludes that they have done little but complicate an already intolerably complicated statute. Although he points out many drafting failures, he particularly condemns the failure of Congress to ask or answer the underlying questions of policy—whether tax liens and state statutory liens should be given priority. Professor Marsh concludes that whatever good the amendments may do "is not worth the mess they have made."
Harold Marsh, Jr.,
Triumph or Tragedy? The Bankruptcy Act Amendments of 1966,
42 Wash. L. Rev.
Available at: https://digitalcommons.law.uw.edu/wlr/vol42/iss3/20