082820P.pdf   09/16/2009  Anders Knudsen  v.  Internal Revenue Service
   U.S. Court of Appeals Case No:  08-2820
                          and No:  08-3627
   U.S. District Court for the Northern District of Iowa - Cedar Rapids   
   [PUBLISHED] [Smith, Author, with Riley and Colloton, Circuit Judges]
   Civil case - bankruptcy. A Chapter 12 debtor may treat postpetition
   income taxes imposed on the debtor's income earned during the pendency
   of the case as administrative expenses under 11 U.S.C. Sec. 503; debtors'
   prepetition sale of their slaughter hogs in 2004 constitutes sale of a farm
   asset used in the debtors' farming operation under 11 U.S.C. Sec.
   1222(a)(2)(A); the marginal method is the correct method to determine
   the allocation of taxes between priority and non-priority claims under
   Sec. 1222(a)(2)(A); remanded to the bankruptcy court with instructions to
   confirm debtors' Fifth Amended and Substituted Plan of Reorganization.
   Judge Colloton, concurring in the judgment in part and dissenting in part.