Bankruptcy Taxation Committee

ABI Committee News

Supreme Court to Decide Treatment of Post-Petition Tax Claims

The Supreme Court granted certiorari in Hall v. United States [2] to decide whether post-petition tax claims are administrative expenses under the Bankruptcy Code. [3]  In Hall, the Debtors filed a petition under chapter 12 of the Bankruptcy Code and then moved the court to allow them to sell their farm for $960,000.  The court approved, and the capital gain from the subsequent sale generated a $29,000 federal tax claim.

Read the full summary.

Read the full 9th Circuit Opinion.

Conference Materials From Central States Workshop are Available Online

Spotlight on ABI Products - The Interactive Bankruptcy Code & Rules

If you are not yet familiar with it, we would like to introduce you to one of our most popular membership benefits, the Interactive Bankruptcy Code & Rules. Provided at no additional cost to ABI members, ABI takes the idea of an online Bankruptcy Code & Rules another step (or two) to provide users with their own personal copy, complete with your bookmarks and annotations, plus relevant case law for each section and rule (provided by our site partner LexisNexis Matthew Bender).

Discover ABI to Get the Most Out of Your Membership

Discover ABI offers a clean and easy to navigate site for members to learn how to use their membership. The site serves as a portal for our newest and most popular features, like the Interactive Code & Rules, the Blog Exchange, Volo and the ABI Journal. Here you can read descriptions for many of our features and instantly launch to your desired page.

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Update your Profile to Make Yourself More Visable to Your Bankruptcy Colleagues

An important benefit of your membership is the ability to develop new contacts and raise your profile within the profession. The membership directory ( is a valuable resource to that end. To make the most of your directory listing, be sure to fully fill out your membership profile at Here you can include your areas of expertise, firm information, education, join committees and more.

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