- 11 U.S.C.
United States v. Dawes (In re Dawes)
Jun
21
2011
Ruling
Chapter 12 debtors' postpetition sale of land without permission of the bankruptcy court created tax liabilities that could not be treated as general unsecured claims.
Procedural posture
After declaring bankruptcy, appellee Chapter 12 debtors, with the permission of the bankruptcy court, sold several tracts of farm land which created income tax liabilities. The taxes were treated in the debtors' reorganization plan as newly incurred tax liabilities and unsecured claims. The bankruptcy court approved the plan and the U.S. District Court for the District of Kansas affirmed. Appellant IRS appealed.
ABI Membership is required to access the full summary of United States v. Dawes (In re Dawes) 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