Legal Opinion
Barowsky v. Serelson (In re Barowsky)
Court of Appeals for the Tenth Circuit
Decided October 24, 1991No. 89-8047PublishedCited by 30 opinions
1Opinion of the Court
EBEL, Circuit Judge.
The issue we decide is whether the pre-petition portion of a debtor’s tax refund is property of the bankruptcy estate when the relevant tax year did not end until after the petition in bankruptcy was filed. The bankruptcy and district courts below held that it is. We affirm.
FACTS
Two cases have been consolidated for this appeal. In both cases the debtors claim they are entitled to the entire tax refund for the tax year ending after the bankruptcy petition was filed. The bankruptcy trustee, in each case, claimed for the bankruptcy estate that portion of the tax refund…
2Cases cited11 opinions
- Segal v. RochelleSupreme Court of the United States · 1966
- Kokoszka v. BelfordSupreme Court of the United States · 1974
- Van Lieshout v. Verill (In Re Verill)United States Bankruptcy Court, D. Maryland · 1982
- In Re OrndoffUnited States Bankruptcy Court, E.D. California · 1989
- In Re KochUnited States Bankruptcy Court, D. Kansas · 1981
6 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Williamson v. JonesCourt of Appeals for the Tenth Circuit · 2000
- In Re OBrienUnited States Bankruptcy Court, W.D. Michigan · 2011
- In Re: James Kenneth FeilerCourt of Appeals for the Ninth Circuit · 2000
- Law v. Stover (In Re Law)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2006
- Drews v. Vote (In Re Vote)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2001
25 more not listed; retrieve them via the Exa API.