Must a Chapter 12 Plan Fully Pay Capital Gains Tax from the Sale of a Debtor's Farm During Bankruptcy?

Lynwood and Brenda Hall filed for Chapter 12 bankruptcy, which provides for debt relief plans for family farmers. During their case, they sold their farm at a profit, resulting in a taxable capital gain. The Halls contend that the tax was incurred by the "estate," that is, assets owned by...

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Veröffentlicht in:	Preview of United States Supreme Court cases 2011-11, Vol.39 (3), p.122
1. Verfasser:	Hennigan, John P
Format:	Artikel
Sprache:	eng
Schlagworte:	Administrative expenses Bankruptcy Capital gains Debt Farmers Farms Federal court decisions Federal courts Installment payments Liability Petitions Tax deductions Taxes
Online-Zugang:	Volltext
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