Legal Opinion
United States v. Hall
Court of Appeals for the Ninth Circuit
Decided August 16, 2010No. 08-17267PublishedCited by 11 opinions
1Opinion of the Court
Opinion by Judge O’SCANNLAIN; Dissent by Judge PAEZ.
OPINION
O’SCANNLAIN, Circuit Judge:
We must decide whether and to what extent debtors must pay federal income tax on the gain from the sale of their farm during bankruptcy proceedings.
I
A
Lynwood and Brenda Hall filed a petition under chapter 12 of the Bankruptcy Code, which governs family farmer bankruptcies, in August 2005. Shortly thereafter, the Halls moved to sell their farm for $960,000, which the bankruptcy court approved.
In December 2005, the Halls proposed a plan of reorganization, under which they sought to pay off their outstanding…
2Cases cited18 opinions
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd.Supreme Court of the United States · 1988
- Hartford Underwriters Insurance v. Union Planters Bank, N. A.Supreme Court of the United States · 2000
- Massachusetts v. Environmental Protection AgencySupreme Court of the United States · 2007
- Miles v. Apex Marine Corp.Supreme Court of the United States · 1990
13 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Hall v. United StatesSupreme Court of the United States · 2012
- Tides v. the Boeing Co.Court of Appeals for the Ninth Circuit · 2011
- United States v. Dawes (In Re Dawes)Court of Appeals for the Tenth Circuit · 2011
- Meyer v. Scholz (In Re Scholz)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2011
- Smith v. United States (In Re Smith)United States Bankruptcy Court, W.D. Pennsylvania · 2011
6 more not listed; retrieve them via the Exa API.