Details on today’s orders and opinions
This morning the Court issued orders from the May 10 Conference as well as one opinion. The Court did not grant any new cases, nor did it call for the views of the Solicitor General in any additional cases.
Justice Sotomayor wrote the opinion for the Court in Hall v. United States. By a vote of five to four, the Court affirmed the decision of the Ninth Circuit. It held that the federal income tax liability resulting from petitioners’ post-petition farm sale is not “incurred by the estate” under Section 503(b) of the Bankruptcy Code and thus is neither collectible nor dischargeable in the Chapter 12 plan. Justice Breyer filed a dissenting opinion in which Justices Kennedy, Ginsburg, and Kagan joined.
Recommended Citation: Kali Borkoski, Details on today’s orders and opinions, SCOTUSblog (May. 14, 2012, 10:25 AM), http://www.scotusblog.com/2012/05/details-on-todays-orders-and-opinions-4/