Legal Opinion

In re: Ernest D. Pirron

United States Bankruptcy Court, N.D. Illinois

Decided February 18, 2025No. 22-08555Unknown

1Opinion

IN THE UNITED STATES BANKRUPTCY COURT FOR THE NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION Tn re: ) Chapter 7 Ernest D. Pirron, Case No. 22 B 08555 Debtor. Hon. Michael B. Slade eo) MEMORANDUM OPINION The Trustee’s motion for turnover (Dkt. No. 27) requires me to evaluate competing lines of authority regarding how to allocate a tax refund between a debtor’s estate and a non-debtor spouse where, as here, they file a joint return. Ultimately, I am not persuaded that any of the methodologies typically chosen by courts around the country suits as a general rule applicable in all cases. Instead,…

2Cases cited29 opinions

  1. Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
  2. Ruth Gordon v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
  3. In Re: William Stoecker, DebtorCourt of Appeals for the Seventh Circuit · 1999
  4. Kleinfeldt v. Russell (In Re Kleinfeldt)Bankruptcy Appellate Panel of the Tenth Circuit · 2002
  5. Van Lieshout v. Verill (In Re Verill)United States Bankruptcy Court, D. Maryland · 1982

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