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United States Ninth Circuit


US v. Hall, 08-17267

In debtors' appeal from the district court's reversal of the bankruptcy court's order sustaining the IRS's objection to debtors' proposed reorganization plan, the order is reversed where, since the chapter 12 estate is not a taxable entity, the chapter 12 estate cannot "incur" a tax.

Appellate Information

  • Decided 08/16/2010
  • Published 08/16/2010

Judges

  • Diarmuid F. O'Scannlain

Court

  • United States Ninth Circuit

Counsel

  • For Appellant:
  • Patrick J. Urda, Clifford B. Altfeld

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