Devries, In re

Ruling: 
Chapter 12 debtors with capital gains tax could obtain a refund of withheld income taxes tothe bankruptcy estate. (Bankr. N.D. Iowa)
Issue: 
Claim by a Governmental Unit Based on the Disposition of Property Used in a Farming
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Consumer case opionion summary, case decided on April 28,2020, LexisNexis #0620-071