byJames Hatfield 
St. Johns Law Group; Saint Augustine, FL.
The Supreme Court granted certiorari in Hall v. United States  to decide whether post-petition tax claims are administrative expenses under the Bankruptcy Code.  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.
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