Hall Et Ux v. United States, 2012 U.S. LEXIS 3781 (May 14, 2012)

Hall Et Ux v. United States, 2012 U.S. LEXIS 3781 (May 14, 2012)

LexisNexis Core Terms: postpetition, administrative expenses, farmer, entity, income taxes, tax liability, farm, entitled to priority, bankruptcy code, capital gains, incur, unsecured claims, collectible, taxed, dischargeable, tax claims, separately, treating, holder, full payment, tax return, bankruptcy estate, bankruptcy proceedings, federal income, federal taxes, fall outside, confirmation, prepetition, bankruptcy laws, tax law

Judges: SOTOMAYOR, J., delivered the opinion of the Court, in which ROBERTS, C. J., and SCALIA, THOMAS, and ALITO, JJ., joined. BREYER, J., filed a dissenting opinion, in which KENNEDY, GINSBURG, and KAGAN,  JJ., joined.

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