- 11 U.S.C.
IRS v. Ficken (In re Ficken)
May
07
2010
Ruling
Income tax liability for sales of cattle in debtor's farming operation properly held to be unsecured nonpriority claim.
Procedural posture
Debtor brought an adversary proceeding against appellant Internal Revenue Service (IRS) seeking a determination that the debtors' income tax liability from sales of cattle in their farming operation constituted an unsecured, nonpriority claim under 11 U.S.C.S. § 1222(a)(2)(A). The IRS appealed the order of the Bankruptcy Court for the District of Colorado which granted summary judgment to the debtors.
ABI Membership is required to access the full summary of IRS v. Ficken (In re Ficken) Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Court
:
Judge or Jurisdiction information not available