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ABI Podcast Features Experts Examining Supreme Courts Decision in U.S. v. Hall

Alexandria, Va.— A new American Bankruptcy Institute (ABI) podcast features three experts involved in U.S. v. Hall discussing the Court's decision and potential ramifications of the case. The Court ruled (5-4) on May 14 in U.S. v. Hall that farmers who sold farm assets during a bankruptcy reorganization under chapter 12 of the Bankruptcy Code were liable for the full amount of the capital gains tax that resulted from the sale. Experts discussing the case on the podcast include: · Susan M. Freeman of Lewis and Roca LLP (Phoenix, Ariz.), who represented the petitioners before the Supreme Court and presented the oral arguments in the case. · Joseph A. Peiffer of Day Rettig Peiffer, PC (Cedar Rapids, Iowa), who is the counsel of record for the amicus brief filed by Profs. Neil Harl, Jack Williams and Robert Himschoot in support of the petitioners. · Prof. Jack F. Williams of Georgia State University / Mesirow Financial Consulting, LLC (Atlanta), who filed an amicus brief with Profs. Neil Harl and Robert Himschoot in support of the petitioners. The moderator of the podcast is ABI Resident Scholar Prof. David Epstein. Click here to listen to the podcast. ### ABI is the largest multi-disciplinary, nonpartisan organization dedicated to research and education on matters related to insolvency. ABI was founded in 1982 to provide Congress and the public with unbiased analysis of bankruptcy issues. The ABI membership includes over 13,000 attorneys, accountants, bankers, judges, professors, lenders, turnaround specialists and other bankruptcy professionals, providing a forum for the exchange of ideas and information. For additional information on ABI, visit For additional conference information, visit