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Robert D. Gartner, Ch. 12, BK06-40422-TLS

The court ruled that post-petition capital gains taxes arising from the sale of farm assets used in debtor's farming operation were the type of taxes subject to treatment under 11 U.S.C. ยง 1222(a)(2)(A) as unsecured claims not entitled to priority.

Date: 
Monday, December 29, 2008
Judge: 
Judge Thomas L. Saladino