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Are farmers who sell their
farms while in chapter 12 bankruptcy required to pay capital gains tax to the
IRS or can they use the sale proceeds to pay other creditors? Professor Kenneth
N. Klee examines the Supreme Court...
In this Emerging Issues
Analysis, Collier on Bankruptcy Taxation author Eric English analyzes the
Supreme Court majority opinion and dissent in Hall v United States , 182 L. Ed. 2d 840, 2012 U.S. LEXIS
3781 (May 14, 2012), in which the Court held that Chapter 12 debtors are liable
to pay post-petition...