Legal Opinion

In Re Maurer

United States Bankruptcy Court, W.D. New York

Decided July 20, 2001No. 2-19-20116PublishedCited by 2 opinions

1Opinion of the Court

MICHAEL J. KAPLAN, Bankruptcy Judge.

The Debtors ask this Court to reconsider its holding in the case of In re Beverly Johnson, 254 B.R. 786 (Bankr.W.D.N.Y. 2000) in light of an argument not presented in the Johnson case. The argument is this: The Second Circuit Court of Appeals decision regarding the exemptibility of IRAs in the case of In re Dubroff, 119 F.3d 75 (2nd Cir.1997) commands an analysis that requires a finding that the New York State Deferred Compensation Plan is exempt as a plan that is “similar” to a retirement plan, as the word “similar” is used in New York Debtor and Creditor…

2Cases cited3 opinions

In Re Harold Dubroff, Debtor. Harold Dubroff v. First National Bank of Glens Falls, Creditor-Appellee, Gregory Harris, Trustee, Trustee-AppelleeCourt of Appeals for the First Circuit · 1997
In Re JohnsonUnited States Bankruptcy Court, W.D. New York · 2000
In Re RuffoUnited States Bankruptcy Court, E.D. New York · 2001

3Cited by2 opinions

In Re MaurerUnited States Bankruptcy Court, W.D. New York · 2001
In Re RuppUnited States Bankruptcy Court, W.D. New York · 2008