[CLBS] Hall v. U.S. - New Chapter 12 SCOTUS Case

[Noah Hillen]

In Hall v. United States, by a vote of five to four, Justice Sotomayor, writing for the majority, affirmed the decision of the Ninth Circuit.  The Court held that the federal income tax liability resulting from petitioners' post-petition farm sale is not "incurred by the estate" under Section 503(b) of the Bankruptcy Code and thus is neither collectible nor dischargeable in a Chapter 12 plan.  Justice Breyer dissented.  Justices Kennedy, Ginsburg, and Kagan joined the dissent.

Read the opinion here:

http://www.supremecourt.gov/opinions/11pdf/10-875.pdf


Noah G. Hillen
Moffatt, Thomas, Barrett, Rock, and Fields, Chtd.
101 S. Capitol Blvd., 10th Floor
P.O. Box 829
Boise, Idaho 83701
Direct: (208) 385-5395
Fax: (208) 385-5350
Email: ngh at moffatt.com


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