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In re Rickert

In re Rickert

Ruling
Chapter 12 plan could be amended to treat postpetition capital gains taxes from prepetition sale of livestock as unsecured nonpriority claim.
Procedural posture

Chapter 12 debtors filed a motion for permanent treatment of a claim under 11 U.S.C.S. § 1222. The United States/Internal Revenue Service filed an objection.

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Consumer opinion summary, case decided on January 09, 2009 , LexisNexis #0209-055