Legal Opinion
Smith v. United States (In Re Smith)
United States Bankruptcy Court, W.D. Pennsylvania
Decided March 14, 2011No. 06-10692-TPAPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
THOMAS P. AGRESTI, Chief Judge.
Currently before this Court is a Motion for Determination of Tax Liability (“Tax Motion”), filed by the Chapter 12 Debtors, Gene and Charleen Smith (“Debtors”). The Debtors seek a determination that the capital gains tax obligation resulting from the postconfirmation sale of their farm assets may be treated as a general unsecured claim. As authority for their request, the Smiths reference 11 U.S.C. § 1222(a)(2)(A). 1
The Internal Revenue Service (“IRS”) objects to this treatment. It argues that Section 1222(a)(2)(A) does not apply to taxes that…
2Cases cited28 opinions
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- TRW Inc. v. AndrewsSupreme Court of the United States · 2001
- United Student Aid Funds, Inc. v. EspinosaSupreme Court of the United States · 2010
- Tennessee Student Assistance Corporation v. HoodSupreme Court of the United States · 2004
- In the Matter of Ronald J. Witkowski, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1994
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3Cited by3 opinions
- United States v. Dawes (In Re Dawes)Court of Appeals for the Tenth Circuit · 2011
- In Re JuvennellianoUnited States Bankruptcy Court, D. Delaware · 2011
- In re PedersenUnited States Bankruptcy Court, N.D. Iowa · 2018