Charles Benn v. James Cole
Court of Appeals for the Eighth Circuit
1Opinion of the Court
COLLOTON, Circuit Judge.
In these consolidated cases, a bankruptcy trustee appeals a decision of the Bankruptcy Appellate Panel (“BAP”) that Missouri law exempts tax refunds from a debtor’s bankruptcy estate. Because we conclude that the relevant law, section 513.427 of the Missouri Revised Statutes, is not an exemption statute and there is no exemption for tax refunds under state law or applicable federal law, we reverse the decision of the BAP and affirm the decision of the bankruptcy court.
On November 14, 2003, Steven and Jennifer Mohrhard filed a petition for relief under Chapter 7 of the…
2Cases cited11 opinions
- Owen v. OwenSupreme Court of the United States · 1991
- Guidry v. Sheet Metal Workers National Pension FundSupreme Court of the United States · 1990
- 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
- In Re Franklin J. Garner, Jr., Debtor. Frank Garner, Margie Garner v. Bruce Strauss, TrusteeCourt of Appeals for the Eighth Circuit · 1991
- Scarlett v. BarnesDistrict Court, W.D. Missouri · 1990
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