District Court in Knudsen Holds for the Debtors in Chapter 12 Case

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T03:32:22.000
dc.date.accessioned 2020-06-29T22:55:11Z
dc.date.available 2020-06-29T22:55:11Z
dc.date.embargo 2017-11-15
dc.date.issued 2008-07-11
dc.description.abstract <p>In a decision that has drawn national attention in bankruptcy circles and promises to shape the prevailing interpretation of the 2005 Chapter 12 bankruptcy amendments pertaining to the tax treatment of Chapter 12 debtors,<strong>1 </strong>the United States District Court for the Northern District of Iowa on June 12, 2008, handed down a 64-page decision that clearly carries out the legislative intent of the statute.<strong>2 </strong>The case clears the way for Chapter 12 bankruptcy cases to proceed under what is now a workable provision (which was enacted in 2005) by the most influential court to date to deal with the earlier Congressional omission to provide for separate entity status for Chapter 12 bankruptcy filers.<strong>3</strong></p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol19/iss13/1/
dc.identifier.articleid 1933
dc.identifier.contextkey 11058722
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol19/iss13/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3361
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol19/iss13/1/AgLawDigest_v19n13_01.pdf|||Fri Jan 14 17:50:32 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title District Court in Knudsen Holds for the Debtors in Chapter 12 Case
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 96a98f72-cf6f-4806-bcc5-390b2e988851
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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