Supreme Court Decides Hall v. United StatesChristina L. Clark,Bruce Jones,Arleen Nand,Michael R. Stewart, May 16, 2012
On May 14, 2012, the Supreme Court decided Hall v. United States, No. 10-875, holding that a federal income tax liability resulting from the postpetition sale of an individual debtor's farm during the pendency of a Chapter 12 bankruptcy is not "incurred by the estate" within the meaning...