Legal Opinion

Charles Benn v. James Cole

Court of Appeals for the Eighth Circuit

Decided July 10, 2007No. 06-2217PublishedCited by 1 opinion

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

  1. Owen v. OwenSupreme Court of the United States · 1991
  2. Guidry v. Sheet Metal Workers National Pension FundSupreme Court of the United States · 1990
  3. 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
  4. In Re Franklin J. Garner, Jr., Debtor. Frank Garner, Margie Garner v. Bruce Strauss, TrusteeCourt of Appeals for the Eighth Circuit · 1991
  5. Scarlett v. BarnesDistrict Court, W.D. Missouri · 1990

6 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. In Re Charles Benn, Jr., Debtor, Charles Benn, Jr. v. James S. Cole, Steven Mohrhard, Jennifer Mohrhard, Debtors, Steven Mohrhard, Jennifer Mohrhard v. James S. Cole, John Cruciani, Patricia Brown, Kevin Checkett, Fredrich J. Cruse, Jerald Enslein, Janice A. Harder, George Johnson, Jere Loyd, Dan Nelson, Aunna L. Peoples, Robert A. Pummill, John Reed, Norman E. Rouse, Maureen Scully, Janice Stanton, David C. Stover, Bruce Strauss, Thomas J. O'neal, Robert J. Blackwell, Thomas Dewoskin, Chapter 7 Trustees, National Association of Bankruptcy Trustees, Amici on Behalf OfCourt of Appeals for the Eighth Circuit · 2007

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API