In re Brown

Pre 2005-Act: 
Pre 2005-Act
Ruling: 
Capital gains taxes owed on sale of property were sole responsibility of debtor and not the estate.
Procedural posture: 
Bankruptcy debtor filed a voluntary chapter 13 petition. The debtor filed a motion for order directing trustee to reserve fund pursuant to 11 U.S.C. § 105(a), in which the debtor sought to have the chapter 13 estate pay capital gains taxes triggered by the postpetition sale of the debtor's interest in rental property. The chapter 13 trustee and a creditor objected to some or all of the motion.
Issue: 
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