Professor Kenneth N. Klee on the Supreme Court's Holding in Hall v. United States, 2012 U.S. LEXIS 3781 (May 14, 2012)

Note: Case and statute links below are accessible by lexis.com subscribers 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...

Eric English on the Supreme Court Opinion and Dissent in Hall v. United States, 2012 U.S. LEXIS 3781 (May 14, 2012)

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...