Legal Opinion
In Re Barrow
United States Bankruptcy Court, W.D. New York
Decided February 20, 2004No. 2-19-20202PublishedCited by 23 opinions
1Opinion of the Court
CARL L. BUCKI, Bankruptcy Judge.
In the present dispute, a non-debtor spouse and the chapter 7 trustee of her husband’s estate have asserted competing claims to an income tax refund. Highlighting the challenge of allocating this type of asset, the circumstances of this case invite a consideration of the special rights of an innocent spouse.
Clyde Barrow filed an individual petition for relief under chapter 7 of the Bankruptcy Code on March 22, 2001. Among his outstanding debts was an obligation to the Internal Revenue Service in the amount of $3,821, for income taxes due for the 1995, 1996, and…
2Cases cited6 opinions
- Elizabeth N. Callaway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
- Kleinfeldt v. Russell (In Re Kleinfeldt)Bankruptcy Appellate Panel of the Tenth Circuit · 2002
- Loevy v. Aldrich (In Re Aldrich)United States Bankruptcy Court, W.D. Tennessee · 2000
- In Re HejmowskiUnited States Bankruptcy Court, W.D. New York · 2003
- Judson v. Levine (In Re Levine)United States Bankruptcy Court, S.D. Florida. · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Carlson v. Moratzka (In Re Carlson)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2008
- In Re InnisUnited States Bankruptcy Court, C.D. Illinois · 2005
- In Re MarcianoUnited States Bankruptcy Court, S.D. New York · 2007
- In Re LockUnited States Bankruptcy Court, S.D. Illinois · 2005
- In Re TrickettUnited States Bankruptcy Court, D. Massachusetts · 2008
18 more not listed; retrieve them via the Exa API.