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206011P.pdf   11/25/2020  Iowa Dept. of Revenue  v.  Philip DeVries
   U.S. Court of Appeals Case No:  20-6011
   U.S. Bankruptcy Court for the Northern District of Iowa - Mason City   
   [PUBLISHED] [Schermer, Author, with Nail and Dow, Bankruptcy Judges] 
   Bankruptcy Appellate Panel. Bankruptcy Code Sec. 1232 does not allow a 
   Chapter 12 plan to compel a taxing authority to disgorge pre-petition 
   witholdings; decision to confirm debtors' Chapter 12 plan reversed.