Hall v. United States
Holding
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 the Chapter 12 plan.
Judgment
Affirmed, 5-4, in an opinion by Sonia Sotomayor on May 14, 2012. Justice Breyer filed a dissenting opinion in which Justices Kennedy, Ginsburg and Kagan joined.
Merits Briefs for the Petitioners
Amicus Briefs in Support of the Petitioner
- Brief for Donald W. Dawes and Phyllis C. Dawes
- Brief for Professors Neil E. Harl, Jack F. Williams, and Robert Himschoot
Merits Briefs for the Respondent
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Recommended Citation: Hall v. United States, SCOTUSblog, https://www.scotusblog.com/cases/hall-v-united-states/