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U.S. v. HALL

No. 08-17267.

617 F.3d 1161 (2010)

UNITED STATES of America, Appellant, v. Brenda HALL; Lynwood D. Hall, Appellees.

United States Court of Appeals, Ninth Circuit.

Filed August 16, 2010.

Attorney(s) appearing for the Case

Patrick J. Urda , Tax Division, Department of Justice, filed the briefs and argued the cause for the appellant. John A. DiCicco , Acting Assistant Attorney General, and Bruce R. Ellisen , Tax Division, Department of Justice, were on the briefs. Diane J. Humetewa , United States Attorney, served as Of Counsel.

Clifford B. Altfeld , Altfeld Battaile & Goldman, P.C., Tuscon, AZ, filed the brief and argued the cause for the appellees. Eugene Vamos , Altfeld Battaile & Goldman, P.C., Tuscon, AZ, was on the brief.

Opinion by Judge O'SCANNLAIN; Dissent by Judge PAEZ.

OPINION

O'SCANNLAIN, Circuit Judge:

We must decide whether and to what extent debtors must pay federal income tax on the gain from the sale of their farm during bankruptcy proceedings.

I

A

Lynwood and Brenda Hall filed a petition under chapter 12 of the Bankruptcy Code, which governs family farmer bankruptcies, in August 2005. Shortly thereafter, the Halls moved to sell their farm for $960,000, which the bankruptcy court approved...

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