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.
Files
Metadata
- Subject
Bankruptcy Law
- Journal title
Boston College Law Review
- Volume
53
- Issue
6
- Pagination
E. Supp. 89
- Date submitted
7 September 2022