Editor's Note :

Editor's Note :

We expect one or more decisions in argued cases on Wednesday at 10 a.m. We will begin live-blogging at approximately 9:45 The Court also has confirmed that the audiotape of Wednesday’s hearing in King v. Burwell will not be released on that day, but on Friday, as is usual.
Wednesday's live blog will be available here.

Breaking News :

Hall v. United States

Docket No. Op. Below Argument Opinion Vote Author Term
10-875 9th Cir. Nov 29, 2011
Tr.Aud.
May 14, 2012 5-4 Sotomayor OT 2011

Holding: 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.

Plain English Summary: At issue was whether farmers who sell their farm while in bankruptcy have to pay capital gains tax to the IRS. The farmers argued that they could sell the farm and give the proceeds to their other creditors. However, the Court agreed with the IRS that the IRS must be paid before the other creditors.

Judgment: Affirmed, 5-4, in an opinion by Justice Sotomayor on May 14, 2012. Justice Breyer filed a dissenting opinion in which Justices Kennedy, Ginsburg and Kagan joined.

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Briefs and Documents

Merits Briefs for the Petitioners

Amicus Briefs in Support of the Petitioner

Merits Briefs for the Respondent

Certiorari-stage documents

 
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    “I think always the humor was a means to an end. And the end is, to help folks who don’t live in this world understand why it matters.” Dahlia Lithwick covers the Supreme Court and writes about law more broadly for Slate.com.  In this six-part interview, Ms. Lithwick discusses law school, practicing law, and how […]

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