In re Schilke, No. 4:07CV3283, 2008 U.S. Dist. LEXIS 68176 (D. Neb. Sept. 9, 2008)

(11 U.S.C. §1222(a)(2)(A) applies to taxes triggered post- petition in a Chapter 12 case with result that government's claim is an unsecured claim; affirming 379 B.R. 899 (Bankr. D. Neb. 2007)).