KNUDSEN v. I.R.S.

Nos. 08-2820, 08-3627.

581 F.3d 696 (2009)

Anders H. KNUDSEN, doing business as A & C Knudsen Farms; Cynthia J. Knudsen, Appellees, v. INTERNAL REVENUE SERVICE, Appellant, Carol F. Dunbar, Trustee, U.S. Trustee, U.S. Trustee. In re James Daniel Schilke, Debtor, United States of America, Appellant, v. James Daniel Schilke; Holly D. Schilke, also known as Holly Denise Schilde; Diane Schilke; Larry Schilke; State of Nebraska, Department of Revenue, Appellees.

United States Court of Appeals, Eighth Circuit.

Filed: September 16, 2009.


Attorney(s) appearing for the Case

Patrick J. Urda, D.O.J., Tax Division, argued, Washington, DC, Patrick J. Urda and Bruce R. Ellisen, D.O.J., Washington, DC, Matt M. Dummermuth, USA, Northern District of Iowa, and Joe W. Stecher, USA, District of Nebraska, on the brief, for appellants.

Joseph A. Peiffer, argued, Cedar Rapids, IA, Joseph A. Peiffer, Cedar Rapids, IA, James R. Nisley, North Platte, NE, on the brief, for appellees.

Before RILEY, SMITH, and COLLOTON, Circuit Judges.


SMITH, Circuit Judge.

Section 1222(a)(2)(A) of 11 U.S.C. provides that a debtor's Chapter 12 plan must provide for the full payment of all priority claims under 11 U.S.C. § 507 "unless . . . the claim is a claim owed to a governmental unit that arises as a result of the sale. . . of any farm asset used in the debtor's farming operation, in which case the claim shall be treated as an unsecured claim that is not entitled to priority under section 507. . . ." In...

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