In re Rickert, No. BK06-40253-TLS, 2009 Bankr. LEXIS 17 (Bankr. D. Neb. Jan. 9, 2009)

(11 U.S.C. §1222(a)(2)(A) allows debtors to treat capital gain taxes as a general unsecured claim that is not entitled to priority, and the taxes entitled to non-priority treatment are to be calculated in accordance with the proportional method proposed by IRS).