Legal Opinion
Matter of Tisdale
United States Bankruptcy Court, D. Connecticut
Decided March 16, 1990No. 19-30283PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ROBERT L. KRECHEVSKY, Chief Judge.
I
ISSUE
The principal questions raised in this proceeding are the extent to which a debtor’s interest in a defined contribution plan, qualified under The Employee Retirement Income Security Act of 1974, 29 U.S.C. § 1001 et seq. (ERISA), and tax exempt pursuant to § 401 of the Internal Revenue Code, 26 U.S.C. § 1 et seq., is property of the estate, and if such property, exemptive by the debtor. The debtor has conceded that his two Individual Retirement Accounts, see 26 U.S.C. § 219, are property of the estate and exemptive only to the extent…
2Cases cited27 opinions
- In Re Charles W. Graham, Debtor. Edward F. Samore, Trustee v. Charles W. Graham, Trustee of the Charles W. Graham, M.D. Ltd. Profit Sharing Plan TrustCourt of Appeals for the Eighth Circuit · 1984
- In Re Alan David Lichstrahl, Debtor. Alan David Lichstrahl v. Bankers TrustCourt of Appeals for the Eleventh Circuit · 1985
- Warren v. Taff (In Re Taff)United States Bankruptcy Court, D. Connecticut · 1981
- In Re Robert H. Clark, Debtor. Robert H. Clark v. Thomas J. O'neill, as Trustee. Robert H. ClarkCourt of Appeals for the Third Circuit · 1983
- Regan v. RossCourt of Appeals for the Second Circuit · 1982
22 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re MuellerUnited States Bankruptcy Court, D. Maryland · 2000
- In Re MartinUnited States Bankruptcy Court, D. Utah · 1990
- Matter of ChickUnited States Bankruptcy Court, D. Connecticut · 1991
- Matter of SpandorfUnited States Bankruptcy Court, D. Connecticut · 1990
- Germain v. Connecticut National BankCourt of Appeals for the Second Circuit · 1991
3 more not listed; retrieve them via the Exa API.