In Re Grubbs
United States Bankruptcy Court, M.D. North Carolina
1Opinion of the Court
MEMORANDUM OPINION
THOMAS W. WALDREP, JR., Bankruptcy Judge.
The single issue in this matter is whether an annuity created pursuant to Section 403(b) of the Internal Revenue Code, 26 U.S.C. § 403(b), is exempt from the claims of the Chapter 7 trustee (“Trustee”) under the language of the North Carolina exemption statute that protects both “individual retirement plans as defined in the Internal Revenue Code and any plan treated in the same manner as an individual retirement plan under the Internal Revenue Code.” N.C. Gen.Stat. lC-1601(a)(9).
The Court held a hearing in this matter on April 21,…
2Cases cited4 opinions
- Barnhill v. JohnsonSupreme Court of the United States · 1992
- Rousey v. JacowaySupreme Court of the United States · 2005
- Allen v. Geneva Steel CompanyCourt of Appeals for the Tenth Circuit · 2002
- In Re LoCurtoUnited States Bankruptcy Court, E.D. North Carolina · 1999
3Cited by8 opinions
- Kinlaw v. HarrisSupreme Court of North Carolina · 2010
- In Re ManUnited States Bankruptcy Court, M.D. North Carolina · 2010
- Kinlaw v. HarrisCourt of Appeals of North Carolina · 2009
- In re JollyUnited States Bankruptcy Court, M.D. North Carolina · 2017
- Kinlaw v. HarrisSupreme Court of North Carolina · 2010
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