•  
  •  
 

Authors

David A. Martin

Abstract

In Hall v. United States, the Supreme Court of the United States granted certiorari upon the petition of debtors from the Ninth Circuit and resolved the circuit split in favor of the IRS. Faced with the familiar task of statutory interpretation, the opinion of the Supreme Court will inevitably affect economically distressed farmers nationwide. A primary concern of the Court was that an incorrect statutory interpretation would leave the Code in shambles because of the interdependency of its provisions. Because Hall primarily addresses issues of statutory interpretation, Part II of this Comment will outline the statutory background of the two statutes primarily at issue in the circuit split. Next, Part III of this Comment will survey the diverging circuit decisions concerning the interpretation and scope of section 1222(a)(2)(A). Then Part IV will examine and, to the extent possible, resolve the arguments of the parties. Part V will outline the Supreme Court decision. Finally Part VI will consider proposed amendment to increase clarity and prevent future statutory interpretation disputes.

Included in

Law Commons

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.