Legal Opinion

In Re Vogt

United States Bankruptcy Court, E.D. Virginia

Decided January 21, 2000No. 19-10674PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM OPINION

ROBERT G. MAYER, Bankruptcy Judge.

The question presented in this case is the proper manner for a custodian of an individual retirement account (IRA) to report to the Internal Revenue Service a distribution from an IRA to a chapter 7 trustee.

David M. Vogt and Mary R. Vogt filed a voluntary petition in bankruptcy pursuant to chapter 7 of the United States Bankruptcy Code in this Court on August 20, 1999. Mary R. Vogt scheduled IRAs which exceeded the amount that could be claimed exempt. The trustee filed an objection to the claim of exemption. 1 The trustee and the debtor…

2Cases cited5 opinions

In the Matter of USA Diversified Products, Inc., Debtor. R. David Boyer, Trustee v. Carlton, Fields, Ward, Emmanuel, Smith & Cutler, P.A.Court of Appeals for the Seventh Circuit · 1996
In the Matter of Richard L. Kochell, Debtor. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
Carlton, Fields, Ward, Emmanuel, Smith & Cutler, P.A. v. Boyer (In Re U.S.A. Diversified Products, Inc.)District Court, N.D. Indiana · 1996
In Re PopaUnited States Bankruptcy Court, N.D. Illinois · 1998
Popa v. PetersonDistrict Court, N.D. Illinois · 1999

3Cited by1 opinion

In Re BissellUnited States Bankruptcy Court, E.D. Virginia · 2000