IN RE HALL

No. 4-05-bk-04423-EWH.

376 B.R. 741 (2007)

In re Lynwood D. HALL and Brenda Hall, Debtors.

United States Bankruptcy Court, D. Arizona.

October 2, 2007.


Attorney(s) appearing for the Case

Clifford B. Altfeld, Altfeld Battaile & Goldman, P.C., Tucson, AZ, for Debtors.


MEMORANDUM DECISION

EILEEN W. HOLLOWELL, Bankruptcy Judge.

I. INTRODUCTION

The Debtors, relying on a provision added to Chapter 12 by The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 ("BAPCPA"), Pub.L. 109-8, 119 Stat. 23, seek to have the capital gains tax generated by the postpetition sale of their farm treated as a liability of their Chapter 12 Estate ("Estate"). However, the new provision, 11 U.S.C. § 1222(a)...

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