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§ 1222(a)

In re Schilke

Ruling
Postpetition taxes arising from sale of farm assets were dischargeable.
Procedural posture

The IRS objected to the confirmation of a chapter 12 debtor's plan.

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Commercial opinion summary, case decided on November 27, 2007 , LexisNexis #0108-015

In re Hall

Ruling
Capital gains tax on postpetition sale of farm by chapter 12 estate was not a priority administrative expense and could not be treated as unsecured.
Procedural posture

After filing their petition, the debtors sold farm land which generated a capital gains tax. In their amended chapter 12 plan, the debtors proposed to include that tax liability as an unsecured claim, relying on 11 U.S.C. § 1222(a)(2)(a). The IRS filed an objection to the plan.

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Commercial opinion summary, case decided on October 02, 2007 , LexisNexis #1107-013

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