Legal Opinion
Knudsen v. Internal Revenue Service
Court of Appeals for the Eighth Circuit
Decided September 16, 2009No. 08-2820, 08-3627PublishedCited by 22 opinions
1Opinion of the Court
SMITH, Circuit Judge.
Section 1222(a)(2)(A) of 11 U.S.C. provides that a debtor’s Chapter 12 plan must provide for the full payment of all priority claims under 11 U.S.C. § 507 “unless ... the claim is a claim owed to a governmental unit that arises as a result of the sale ... of any farm asset used in the debtor’s farming operation, in which case the claim shall be treated as an unsecured claim that is not entitled to priority under section 507.... ” In these consolidated appeals, the government challenges the applicability of § 1222 to income taxes arising out of sales of the property of the…
2Cases cited40 opinions
- Morales v. Trans World Airlines, Inc.Supreme Court of the United States · 1992
- Florida Power & Light Co. v. LorionSupreme Court of the United States · 1985
- Travelers Casualty & Surety Co. of America v. Pacific Gas & Electric Co.Supreme Court of the United States · 2007
- Toibb v. RadloffSupreme Court of the United States · 1991
- Aguilar v. Standard Oil Co. of NJSupreme Court of the United States · 1943
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3Cited by22 opinions
- Hall v. United StatesSupreme Court of the United States · 2012
- United States v. Dawes (In Re Dawes)Court of Appeals for the Tenth Circuit · 2011
- United States v. HallCourt of Appeals for the Ninth Circuit · 2010
- Nestlé Purina Petcare Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 2010
- Internal Revenue Service v. Ficken (In Re Ficken)Bankruptcy Appellate Panel of the Tenth Circuit · 2010
17 more not listed; retrieve them via the Exa API.