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115 - Special ABI Podcast Examining Supreme Courts Decision In U.S. v. Hall

The U.S. Supreme Court ruled (5-4) on May 14 in the case of U.S. v. Hall that farmers who sell farm assets during a bankruptcy reorganization under chapter 12 of the Bankruptcy Code are liable for the full amount of the capital gains tax that resulted from the sale. In this special podcast, ABI has assembled three experts involved in the case to discuss the Court's decision and potential ramifications of U.S. v. Hall.

  • Prof. David Epstein, Moderator - ABI Resident Scholar
  • Susan M. Freeman of Lewis and Roca LLP (Phoenix, Ariz.) 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) 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) filed an amicus brief with Profs. Neil Harl and Robert Himschoot in support of the petitioners.

Podcast Date: 
Tuesday, May 22, 2012