Legal Opinion
Clark v. Lindquist
Supreme Court of Minnesota
Decided July 22, 2004No. A03-1951PublishedCited by 16 opinions
1Opinion of the Court
OPINION
ANDERSON, RUSSELL A., Justice.
The United States District Court for the District of Minnesota certified to this court the following question of law: Does Minn. Stat. § 550.37, subd. 24 exempt funds in an Individual Retirement Account and/or an Individual Retirement Annuity, each as defined in Section 408 of the Internal Revenue Code, whether or not the debtor has unlimited access to the account balance? We answer the question in the affirmative.
The essential facts underlying the action that generated this certified question have been stipulated to by the parties. In February 2003,…
2Cases cited7 opinions
- Martin Ex Rel. Hoff v. City of RochesterSupreme Court of Minnesota · 2002
- ESTATE OF JONES BY BLUME v. KvammeSupreme Court of Minnesota · 1995
- In Re: Jerald E. Brucher, Debtor. Darrell R. Dettmann, Chapter 7 Trustee v. Jerald E. BrucherCourt of Appeals for the Sixth Circuit · 2001
- B.M.B. v. State Farm Fire & Casualty Co.Supreme Court of Minnesota · 2003
- In Re: Richard Gerald Rousey in Re: Betty Jo Rousey, Debtors. Richard Gerald Rousey Betty Jo Rousey v. Jill R. JacowayCourt of Appeals for the Eighth Circuit · 2004
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- State v. RickSupreme Court of Minnesota · 2013
- Citizens State Bank Norwood Young America v. Gordon BrownSupreme Court of Minnesota · 2014
- City of Brainerd v. Brainerd Investments PartnershipSupreme Court of Minnesota · 2013
- In Re UnitedHealth Group Inc. Shareholder Derivative LitigationSupreme Court of Minnesota · 2008
- Fedziuk v. Commissioner of Public SafetySupreme Court of Minnesota · 2005
11 more not listed; retrieve them via the Exa API.