Legal Opinion
Hall v. United States (In Re Hall)
District Court, D. Arizona
Decided August 6, 2008No. CV-07-679-TUC-DCB. Bankruptcy No. 05-4423-TUC-EWH. BAP No. 07-1441PublishedCited by 7 opinions
1Opinion of the Court
ORDER
David C. BURY, District Judge.
This is an appeal from a bankruptcy decision, pursuant to 28 U.S.C. § 158(a)(1), entered in In re Hall, BK-05-4423-TUC-EWH.
FACTUAL AND PROCEDURAL BACKGROUND
The Bankruptcy Court in In re Hall, 376 B.R. 741 (Bankr.D.Ariz.2007), held that because a Chapter 12 estate is not a separate taxable entity, it cannot incur a federal capital gains tax liability arising from the postpetition sale of farm assets and, therefore, such liability is not a claim entitled to priority which may be denied full payment under a Chapter 12 plan and treated as an unsecured claim that…
2Cases cited13 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
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Knudsen v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 2009
- United States v. HallCourt of Appeals for the Ninth Circuit · 2010
- United States v. Nazar (In Re Dawes)District Court, D. Kansas · 2009
- Anders Knudsen v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 2009
- Ficken v. Internal Revenue Service (In Re Ficken)United States Bankruptcy Court, D. Colorado · 2009
2 more not listed; retrieve them via the Exa API.