Legal Opinion
In Re Hall
United States Bankruptcy Court, D. Arizona
Decided October 2, 2007No. 4-05-bk-04423-EWHPublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM DECISION
EILEEN W. HOLLOWELL, Bankruptcy Judge.
I. INTRODUCTION
The Debtors, relying on a provision added to Chapter 12 by The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (“BAPCPA”), Pub.L. 109-8, 119 Stat. 23, seek to have the capital gains tax generated by the postpetition sale of their farm treated as a liability of their Chapter 12 Estate (“Estate”). However, the new provision, 11 U.S.C. § 1222(a)(2)(a), 1 only applies to prepetition taxes that are entitled to priority status under § 507. Because the capital gains tax in question was generated by a…
2Cases cited10 opinions
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- Hartford Underwriters Insurance v. Union Planters Bank, N. A.Supreme Court of the United States · 2000
- Miles v. Apex Marine Corp.Supreme Court of the United States · 1990
- United States v. GrandersonSupreme Court of the United States · 1994
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Knudsen v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 2009
- In Re KnudsenDistrict Court, N.D. Iowa · 2008
- United States v. HallCourt of Appeals for the Ninth Circuit · 2010
- In Re WhallUnited States Bankruptcy Court, D. Massachusetts · 2008
- In Re DawesUnited States Bankruptcy Court, D. Kansas · 2008
5 more not listed; retrieve them via the Exa API.