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Mark & Joan Rickert, Ch. 12, BK06-40253-TLS

In a Chapter 12 case, post-petition capital gains taxes resulting from the pre-petition sale of farm assets are unsecured claims not entitled to priority. Priority and non-priority tax claims should be allocated proportionally, not marginally.

Date: 
Friday, January 9, 2009
Judge: 
Judge Thomas L. Saladino