Judge Bury

Hall v. United States (In re Hall)

Appellant debtors sought review of a decision of the United States Bankruptcy Court for the District of Arizona, which sustained the objection of appellee Internal Revenue Service (IRS) to the chapter 12 plan under 11 U.S.C.S. § 1222(a)(2)(A) and determined that the debtors were personally liable for federal capital gains taxes incurred from the post-petition sale of farming real property.
Ruling: 
Chapter 12 debtors' postpetition capital gains taxes on proceeds from sale of farm equipment were an administrative expense and unsecured nonpriority claim.
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Consumer case opionion summary, case decided on August 07,2008, LexisNexis #1108-049
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