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IN RE FICKEN

BAP No. CO-09-042. Bankruptcy No. 05-52940. Adversary No. 08-01687.

430 B.R. 663 (2010)

In re Kent Edwin FICKEN and Roberta Pauline Ficken, Debtors. Internal Revenue Service, Plaintiff-Appellant, v. Kent Edwin Ficken and Roberta Pauline Ficken, Defendants-Appellees.

United States Bankruptcy Appellate Panel, of the Tenth Circuit.

May 7, 2010.

Attorney(s) appearing for the Case

Submitted on the briefs:*

Karen L. Pound, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, D.C., for Plaintiff-Appellant.

Judith A. Shively of Shively & Demos, P.C., Erie, Colorado, and Joseph A. Peiffer of Day Rettig Peiffer, P.C., Cedar Rapids, Iowa, for Defendants-Appellees.

Before CORNISH, Chief Judge, NUGENT, and KARLIN, Bankruptcy Judges.

NUGENT, Bankruptcy Judge.

This appeal addresses 11 U.S.C. § 1222(a)(2)(A), a provision introduced by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 ("BAPCPA"). The new provision attempts to mitigate the tax expense often incurred by farmers who have significant taxable capital gains or depreciation recapture when their low basis farm assets are foreclosed, sold, or otherwise disposed of by their...

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