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§ 1222(a)(2)

In re Knudsen

Ruling
Family farmer debtors were not entitled to favorable tax treatment of sale of hogs.
Procedural posture

Chapter 12 debtors sought confirmation of their plan. Objections were filed by the United States on behalf of the IRS and by the trustee.

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opinion summary, case decided on November 29, 2006 , LexisNexis #0107-051