{"argument_date":"2011-11-29T00:00:00Z","arguments":[{"argument_date":"2011-11-29T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2011","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","paragraphs":["Ms. Freeman argued bankruptcy estates incur taxes when they generate income.","Mr. Shah argued postpetition tax liabilities are not subject to discharge.","Justice Kennedy asked about debts incurred after the filing date.","Justice Sotomayor noted the debtor is going to pay."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 8-46","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 10, lines 8-46"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 30-10","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 27, lines 30-10"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 20-50","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 3, lines 20-50"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 52-4","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 3, lines 52-4"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 8-18","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 3, lines 8-18"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 14-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 4, lines 14-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 32-32","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 4, lines 32-32"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 38-40","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 4, lines 38-40"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 26-30","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 5, lines 26-30"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 10-12","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 6, lines 10-12"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 20-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 6, lines 20-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 26-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 7, lines 26-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 14-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 8, lines 14-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 36-38","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 8, lines 36-38"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 16-22","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 9, lines 16-22"}]}],"caption":"Hall v. United States","case_history":[{"changed_at":"2026-08-29T20:06:24.716556Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"The dispute centers on whether a debtor or the estate pays income taxes generated after filing.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 30-10","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 27, lines 30-10"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 20-50","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 3, lines 20-50"}],"dispositions":[],"latest_court_document_date":"2011-11-29T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2011","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/10-875.html","primary_docket":"10-875","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T23:36:19.802477Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["This case examines who owes income taxes created after a bankruptcy filing. the sides that brought the case argue the estate should pay. The government argues the debtor must pay. The Court seeks clarity on this financial responsibility."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 30-10","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 27, lines 30-10"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 20-50","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 3, lines 20-50"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on November 29, 2011."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 8-18","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 3, lines 8-18"}]},{"heading":"What each side wants","paragraphs":["the sides that brought the case want the estate to pay the postpetition income taxes.","The government wants the debtor to pay the postpetition income taxes."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 30-10","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 27, lines 30-10"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 20-50","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 3, lines 20-50"}]},{"heading":"What each side says","paragraphs":["the sides that brought the case argue postpetition tax liabilities are not dischargeable nonpriority debts.","The government argues the debtor remains liable for taxes incurred after filing."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 30-10","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 27, lines 30-10"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 20-50","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 3, lines 20-50"}]},{"heading":"What the justices asked","paragraphs":["Justice Alito asked who files the state tax return.","Justice Ginsburg asked if the rule applies to state taxes."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 8-46","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 10, lines 8-46"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 52-4","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 3, lines 52-4"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 14-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 4, lines 14-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 32-32","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 4, lines 32-32"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 38-40","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 4, lines 38-40"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 26-30","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 5, lines 26-30"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 10-12","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 6, lines 10-12"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 20-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 6, lines 20-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 26-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 7, lines 26-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 14-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 8, lines 14-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 36-38","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 8, lines 36-38"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 16-22","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 9, lines 16-22"}]},{"heading":"Why it matters","paragraphs":["This issue determines who bears the cost of post-bankruptcy income. It affects the financial burden on debtors and estates. It clarifies the allocation of tax liabilities in bankruptcy proceedings."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 30-10","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 27, lines 30-10"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 20-50","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 3, lines 20-50"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 8-46","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 10, lines 8-46"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 52-4","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 3, lines 52-4"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 8-18","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 3, lines 8-18"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 14-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 4, lines 14-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 32-32","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 4, lines 32-32"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 38-40","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 4, lines 38-40"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 26-30","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 5, lines 26-30"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 10-12","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 6, lines 10-12"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 20-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 6, lines 20-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 26-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 7, lines 26-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 14-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 8, lines 14-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 36-38","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 8, lines 36-38"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 16-22","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 9, lines 16-22"}]}],"slug":"2011-10-875-hall-v-united-states","term":"2011","title":"Who pays post-bankruptcy income taxes?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 30-10","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 27, lines 30-10"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 20-50","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/10-875.pdf","page_label":"file page 3, lines 20-50"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}