§ 1222

In re Williams

Ruling: 
Debtors who were no longer actively farming were allowed to liquidate their family farming operation under chapter 12.
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Consumer case opionion summary, case decided on April 22,2016, LexisNexis #0516-096

Sebetich v. Woods (In re Woods)

Ruling: 
Debtor not entitled to recover attorneys' fees incurred in successfully defending nondischargeability proceeding that was "substantially justified."
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Consumer case opionion summary, case decided on July 28,2015, LexisNexis #0815-081

In re Hermann

Debtor, who had dissolved his family farm partnership with his brother, sought confirmation of his proposed chapter 12 plan of reorganization, and met the requirements of 11 U.S.C.S. §§ 101(18)(A) and 109(f). Taxing authority creditors, the Internal Revenue Service (IRS) and the state (IDOR), objected to the plan, asserting that 11 U.S.C.S. § 1222(a)(2)(A) did not apply to the debtor.
Ruling: 
Debtor who changed scope of family farming operation and form of organization was still a family farmer eligible for relief.
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Consumer case opionion summary, case decided on April 03,2013, LexisNexis #0513-066

In re Ferguson

The debtors sought confirmation of a first amended chapter 12 plan of reorganization. Objections to confirmation were filed by certain creditors. The standing chapter 12 trustee asserted a verbal objection and filed a brief in opposition to confirmation.
Ruling: 
Confirmation denied due to proposal to use estate assets to pay postpetition tax liability.
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Consumer case opionion summary, case decided on January 02,2013, LexisNexis #0113-095

Hall v. United States

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.
Ruling: 
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.
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Commercial case opionion summary, case decided on May 14,2012, LexisNexis #0512-140

Smith v. United States (In re Smith)

When, citing 11 U.S.C.S. § 1222(a)(2)(A), chapter 12 debtors asked the court to declare that a capital gains tax obligation resulting from their postconfirmation sale of farm assets was properly treated as a general unsecured claim that was not entitled to priority, the IRS objected. The IRS also asserted that the court lacked jurisdiction to determine the issue by reason of sovereign immunity.
Ruling: 
Capital gains tax obligations resulting from postconfirmation sale of farm assets was not subject to terms of plan and would not be treated as a general unsecured claim.
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Consumer case opionion summary, case decided on March 10,2011, LexisNexis #0411-029

United States v. Hall

United States challenged a decision of the District Court for the District of Arizona reversing the bankruptcy court's decision, which sustained the IRS's objection to appellee chapter 12 debtor's plan of reorganization.
Ruling: 
District court erred in reversing bankruptcy court ruling sustaining IRS objection to plan that would not have paid taxes in full from proceeds of sale of farm.
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Commercial case opionion summary, case decided on August 16,2010, LexisNexis #0910-025

IRS v. Ficken (In re Ficken)

Debtor brought an adversary proceeding against appellant Internal Revenue Service (IRS) seeking a determination that the debtors' income tax liability from sales of cattle in their farming operation constituted an unsecured, nonpriority claim under 11 U.S.C.S. § 1222(a)(2)(A). The IRS appealed the order of the Bankruptcy Court for the District of Colorado which granted summary judgment to the debtors.
Ruling: 
Income tax liability for sales of cattle in debtor's farming operation properly held to be unsecured nonpriority claim.
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Commercial case opionion summary, case decided on May 07,2010, LexisNexis #0710-027

In re McGowan

After debtors sought confirmation for their amended chapter 12 plan, it was asserted that the plan could not be confirmed because it proposed payment of unsecured claims over a 10 year period in spite of contrary provisions in 11 U.S.C.S. § 1222(c). Other objections were also asserted.
Ruling: 
Confirmation of chapter 12 plan denied due to term of ten years rather than the requisite five years.
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Consumer case opionion summary, case decided on March 23,2009, LexisNexis #0509-129

United States v. Nazar (In re Dawes)

Appellant objected to confirmation of appellee debtors' chapter 12 plan, which treated the capital gains taxes they owed from a postpetition sale of real property used for farming as a general unsecured claim. The bankruptcy court for the District of Kansas found that 11 U.S.C.S. § 1222(a)(2)(A) applied to the capital gain taxes, thereby denying the objection. The United States filed an interlocutory appeal.
Ruling: 
Bankruptcy court properly held that postpetition capital gains taxes on proceeds of farm sale were general unsecured claims.
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Consumer case opionion summary, case decided on March 12,2009, LexisNexis #0409-090

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