DeVries, In re--Iowa Dep't of Revenue v. DeVries

Ruling: 
Bankruptcy court erred in holding that Chapter 12 plan to could compel a taxing authority todisgorge pre-petition withholdings. (B.A.P. 8th Cir.)
Issue: 
Claim by a Governmental United Based on the Disposition of Property Used in a Farming
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Consumer case opionion summary, case decided on November 25,2020, LexisNexis #0121-043