Hall vs. United States
May 14, 2012OUTCOME: IRS won case 5 to 4 with a strong dissent
Wrote amicus curae brief in support of family farmer's position de-prioritizing post-petition taxes due to sale of farm assets.
Hiawatha, IA
Bankruptcy and debt Lawyer at Hiawatha, IA
Practice Areas: Bankruptcy & Debt, Foreclosure, Litigation
OUTCOME: IRS won case 5 to 4 with a strong dissent
Wrote amicus curae brief in support of family farmer's position de-prioritizing post-petition taxes due to sale of farm assets.
OUTCOME: Affirmed
Eighth Circuit case analyzing 11 U.S.C. § 1222(a)(2)(A) that allows de-prioritization of taxes due to the sale of farm assets in Chapter 12.