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LIRA@BC Law

Abstract

On June 21, 2011, the Tenth Circuit, in In re Dawes, held that post-petition capital gains taxes are incurred by the individual debtor rather than the bankruptcy estate. Consequently, such tax liabilities are not eligible for downgrade and discharge under 11 U.S.C. § 1222(a)(2)(A). This Comment argues that, although the Dawes decision contradicts the legislative intent underlying the enactment of Chapter 12, it correctly interprets the plain language of the statute.

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8.pdf
7 Sep 2022
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Metadata

  • Subject
    • Bankruptcy Law

  • Journal title
    • Boston College Law Review

  • Volume
    • 53

  • Issue
    • 6

  • Pagination
    • E. Supp. 89

  • Date submitted

    7 September 2022