Trustee Income Tax Road Map

The article does not discuss or examine any cases in detail. It just references a couple of cases in the footnotes in support of what is being discussed in the body of the article: In re Knobel, 197 B.R. 436(Bankr. W.D. Texas 1994) about joint husband and wife debtors having separate returns); In re Luciano Popa, 81 AFTR2d Par. 98-567, No. 96B 22630 (Bankr. N.D. Ill. Mar. 10, 1998) about exclusion of gain realized on the sale or exchange of a principal residence.