Legal Opinion
In Re Zingale
Bankruptcy Appellate Panel of the Sixth Circuit
Decided June 15, 2011No. BAP 10-8054PublishedCited by 10 opinions
1Opinion of the Court
OPINION
MARCI B. McIVOR, Bankruptcy Appellate Panel Judge.
In this appeal, Anthony M. Zingale and Barbara A. Zingale appeal the bankruptcy court’s order sustaining the Chapter 7 Trustee’s objection to the Debtors’ claim of exemption. The Debtors are seeking to exempt the non-refundable portion of the Child Tax Credit claimed by the Debtors on their 2009 federal income tax return. The bankruptcy court held that the Debtors could not claim as exempt the nonrefundable portion of the Child Tax Credit because it was not considered a “payment” under Ohio Rev.Code § 2329.66(A)(9)(g). For the reasons…
2Cases cited16 opinions
- Midland Asphalt Corp. v. United StatesSupreme Court of the United States · 1989
- Kokoszka v. BelfordSupreme Court of the United States · 1974
- Treinish v. Norwest Bank Minnesota, N.A. (In Re Periandri)Bankruptcy Appellate Panel of the Sixth Circuit · 2001
- Gibson v. Gibson (In Re Gibson)Bankruptcy Appellate Panel of the Sixth Circuit · 1998
- Daugherty v. Central Trust Co.Ohio Supreme Court · 1986
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In re AubielBankruptcy Appellate Panel of the Sixth Circuit · 2015
- Zingale v. Rabin (In Re Zingale)Court of Appeals for the Sixth Circuit · 2012
- Dunckley v. Cohen (In Re Dunckley)Bankruptcy Appellate Panel of the Tenth Circuit · 2011
- In re AubielUnited States Bankruptcy Court, N.D. Ohio · 2014
- In re WoodsideUnited States Bankruptcy Court, C.D. Illinois · 2015
5 more not listed; retrieve them via the Exa API.