Legal Opinion
In Re Smith
United States Bankruptcy Court, N.D. Ohio
Decided January 13, 2004No. 19-10414PublishedCited by 17 opinions
1Opinion of the Court
DECISION AND ORDER
RICHARD L. SPEER, Bankruptcy Judge.
By way' of the Trustee’s Motion for Summary Judgment, a single legal issue has been presented to the Court for resolution: whether one-half of the Debtor’s overpayment to the IRS is allocable to the Debtor’s nondebtor-spouse, and therefore exclude from his bankruptcy estate, when the nondebtor spouse, although not contributing to the overpayment, signed with the Debtor a joint income tax return? As it concerns this legal issue, both the Debt- or and the Trustee were afforded the opportunity, at a Hearing and through the option of submitting…
2Cases cited13 opinions
- Butner v. United StatesSupreme Court of the United States · 1979
- Segal v. RochelleSupreme Court of the United States · 1966
- Kokoszka v. BelfordSupreme Court of the United States · 1974
- Coerver v. CommissionerUnited States Tax Court · 1961
- Kleinfeldt v. Russell (In Re Kleinfeldt)Bankruptcy Appellate Panel of the Tenth Circuit · 2002
8 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- In Re InnisUnited States Bankruptcy Court, C.D. Illinois · 2005
- French v. Johnson (In Re Coomer)United States Bankruptcy Court, N.D. Ohio · 2007
- In Re LockUnited States Bankruptcy Court, S.D. Illinois · 2005
- In Re GartmanUnited States Bankruptcy Court, D. South Carolina · 2007
- In Re GarbettUnited States Bankruptcy Court, E.D. Tennessee · 2009
12 more not listed; retrieve them via the Exa API.