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IN RE SMITH

No. 06-10692-TPA.

447 B.R. 435 (2011)

In re Gene R. SMITH and Charleen J. Smith, Debtors. Gene R. Smith and Charleen J. Smith, Movants, v. United States of America, Internal Revenue Service, Pennsylvania Department of Revenue, and Ronda J. Winnecour, Chapter 12 Trustee, Respondents.

United States Bankruptcy Court, W.D. Pennsylvania.

As Amended March 14, 2011.

Attorney(s) appearing for the Case

Gary V. Skiba, Esq. , Erie, PA, for the Movants.

Ari David Kunofsky, Esq. , Washington, DC, for Respondent, Internal Revenue Service.

Jana Pail, Esq. , for Respondent, Ronda J. Winnecour.

MEMORANDUM OPINION

THOMAS P. AGRESTI, Chief Judge.

Currently before this Court is a Motion for Determination of Tax Liability ("Tax Motion"), filed by the Chapter 12 Debtors, Gene and Charleen Smith ("Debtors"). The Debtors seek a determination that the capital gains tax obligation resulting from the postconfirmation sale of their farm assets may be treated as a general unsecured claim. As authority for their request, the Smiths...

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