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Decided

Hall v. United States

Docket No.10-875
Op. Below9th Cir.
ArgumentNov 29, 2011
Vote5-4
AuthorSonia Sotomayor
OpinionMay 14, 2012
TermOctober Term 2011
SCOTUS PageOpinion

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.

Judgment

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

Merits Briefs for the Petitioners

Amicus Briefs in Support of the Petitioner

Merits Briefs for the Respondent

[##CERT-STAGE##]

Related Coverage

Proceedings & orders timeline

Dec 30, 2010
Petition for a writ of certiorari filed. (Response due February 4, 2011)
Jan 27, 2011
Order extending time to file response to petition to and including March 7, 2011.
Feb 28, 2011
Order further extending time to file response to petition to and including April 6, 2011.
Mar 30, 2011
Order further extending time to file response to petition to and including May 6, 2011.
May 2, 2011
Order further extending time to file response to petition to and including May 13, 2011.
May 13, 2011
Brief of respondent United States filed.
May 20, 2011
Reply of petitioner Lynwood D. Hall, and Brenda A. Hall filed. (Distributed)
May 24, 2011
DISTRIBUTED for Conference of June 9, 2011.
Jun 13, 2011
Petition GRANTED.
Jul 1, 2011
The time to file the joint appendix and petitioners' brief on the merits is extended to and including August 17, 2011.
Aug 17, 2011
Joint appendix filed. (Statement of costs filed)
Aug 17, 2011
Brief of petitioners Lynwood D. Hall, and Brenda Hall filed.
Aug 24, 2011
Brief amici curiae of Professors Neil E. Harl, et al. filed.
Aug 24, 2011
Brief amici curiae of Donald W. Dawes and Phyllis C. Dawes filed.
Sep 12, 2011
SET FOR ARGUMENT ON Tuesday November 29, 2011.
Sep 14, 2011
CIRCULATED
Sep 16, 2011
Brief of respondent United States filed. (Distributed).
Sep 23, 2011
Record received from U.S.C.A. for 9th Circuit. (1 envelope).
Sep 23, 2011
Record from U.S.D.C. for the District of Arizona (Tuscon) is electronic.
Oct 14, 2011
Reply of petitioners Lynwood D. Hall, et ux. filed. (Distributed)
Nov 29, 2011
Argued. For petitioners: Susan M. Freeman, Phoenix, Ariz. For respondent: Pratik A. Shah, Assistant to the Solicitor General, Department of Justice, Washington, D. C.
May 14, 2012
Adjudged to be AFFIRMED. Sotomayor, J., delivered the opinion of the Court, in which Roberts, C. J., and Scalia, Thomas, and Alito, JJ., joined. Breyer, J., filed a dissenting opinion, in which Kennedy, Ginsburg, and Kagan, JJ., joined.
Jun 15, 2012
JUDGMENT ISSUED.

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