Hall v. United States (In re Hall)

Chapter 12 debtors' postpetition capital gains taxes on proceeds from sale of farm equipment were an administrative expense and unsecured nonpriority claim.
Procedural posture: 
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.
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Consumer case opionion summary, case decided on August 07,2008, LexisNexis #1108-049