United States v. Dawes, et ux., et al., 652 F.3d 1236 (10th Cir. 2011)

(Chapter 12 bankruptcy case; taxes incurred post-petition on sale of farm assets not entitled to non-priority treatment under 11 U.S.C. Sec. 1222(a)(2)(A)); court reverses bankruptcy court and follows rationale of 9th Circuit). 

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