Hall v. United States

Pre 2005-Act: 
Pre 2005-Act
Federal tax liability resulting from postpetition sale of debtors' farm was not incurred by the estate and was neither collectible nor dischargeable in debtors' Chapter 12 plan.
Procedural posture: 
Debtors who filed a bankruptcy petition under chapter 12 and then sold their farm proposed a plan which provided for treatment of the capital gains tax from the sale as an unsecured claim, and respondent United States objected. Upon the grant of a writ of certiorari, the debtor appealed the judgment of the U.S. Court of Appeals for the Ninth Circuit which held that the tax was not subject to treatment in the debtors' plan.
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Commercial case opionion summary, case decided on May 14,2012, LexisNexis #0512-140