Hall v. United States (10-875)

October, 2011

Affirmed, 5-4, in an opinion by Justice Sotomayor on May 14, 2012. Justice Breyer filed a dissenting opinion in which Justices Kennedy, Ginsburg and Kagan joined. http://www.supremecourt.gov/opinions/11pdf/10-875.pdf

ABI Media Teleconference: 

Podcast (May 22, 2012): ABI assembled three experts involved in the case to discuss the Court’s decision and potential ramifications of U.S. v. Hall. - 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. - Prof. David Epstein, Moderator – ABI Resident Scholar. (November 10, 2011): Fall 2011 ABI Resident Scholar Jason Kilborn talks with Georgia State Law Prof. Jack Williams about Hall v. U.S., currently pending before the Supreme Court. Prof. Williams submitted an amicus brief supporting the debtors’ argument that capital gains taxes from the post-petition sale of a family farm should be subject to the special provision for discharge of priority government claims in chapter 12 farm reorganizations. Podcast (July 12, 2011): ABI Executive Director Sam Gerdano speaks with Joseph Peiffer of Day Rettig Peiffer, P.C. discussing the case of Hall v. U.S. Peiffer has extensive experience in bankruptcy tax matters, including a similar case decided by the U.S. Court of Appeals for the Eighth Circuit in 2009.

Oral Arguments Date: 
Tuesday, November 29, 2011
Certiorari Granted Date: 
Monday, June 13, 2011