Legal Opinion
In Re Fishbein
United States Bankruptcy Court, D. Maryland
Decided February 8, 2000No. 19-11172PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OF OPINION
DUNCAN W. KEIR, Bankruptcy Judge.
In each of the above captioned cases, objections have been filed challenging exemptions of certain tax refunds claimed by the respective debtors. In each case there is no dispute of fact. The legal issue is may a debtor exempt post-petition tax refunds due on pre-petition earned income, as “disposable wages.” For the reasons set forth below, the court finds that such refunds are not wages, and therefore cannot be exempted under the Maryland exemption applicable to wages.
The court held a combined hearing on May 20, 1999, and the parties…
2Cases cited6 opinions
- Kokoszka v. BelfordSupreme Court of the United States · 1974
- In the Matter of Henry A. Kokoszka, BankruptsCourt of Appeals for the Second Circuit · 1973
- In Re Ryd WALLERSTEDT and Colleen Wallerstedt, Debtors. Ryd WALLERSTEDT and Colleen Wallerstedt, Appellees, v. David A. SOSNE, Trustee, AppellantCourt of Appeals for the Eighth Circuit · 1991
- Van Lieshout v. Verill (In Re Verill)United States Bankruptcy Court, D. Maryland · 1982
- In Re ButcherUnited States Bankruptcy Court, D. Maryland · 1995
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re BourneUnited States Bankruptcy Court, E.D. Tennessee · 2001
- In Re MuellerUnited States Bankruptcy Court, D. Maryland · 2000
- United States, Internal Revenue Service v. WhiteDistrict Court, M.D. Pennsylvania · 2007
- In Re CookUnited States Bankruptcy Court, S.D. Ohio · 2009
- Ellman v. BaerDistrict Court, D. Maryland · 2012