Legal Opinion
Hall v. United States
Supreme Court of the United States
Decided May 14, 2012No. 10-875PublishedCited by 96 opinions
1Opinion of the CourtJustice Sotomayor
Under Chapter 12 of the Bankruptcy Code, farmer debtors .may treat- certain claims owed to a governmental unit resulting from the disposition of farm assets as discharge-able, unsecured liabilities. 11 U. S. C. § 1222(a)(2)(A). One such claim is for “any tax . . . incurred by the estate.” § 503(b)(l)(B)(i). The question presented is whether a federal income tax liability resulting from individual debtors' sale of a farm during the pendency of a Chapter 12 bankruptcy is “incurred by the estate” and thus dischargeable. We hold that it is not.
*509I
A
In 1986, Congress enacted Chapter 12 of the…
2Cases cited18 opinions
- Dewsnup v. TimmSupreme Court of the United States · 1992
- Cohen v. De La CruzSupreme Court of the United States · 1998
- Miles v. Apex Marine Corp.Supreme Court of the United States · 1990
- Hibbs v. WinnSupreme Court of the United States · 2004
- Hamilton v. LanningSupreme Court of the United States · 2010
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3Cited by96 opinions
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