Legal Opinion
In Re Larish
United States Bankruptcy Court, M.D. Tennessee
Decided January 14, 1993No. Bankruptcy 92-03277-KL3-7PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM
KEITH M. LUNDIN, Bankruptcy Judge.
The trustee’s objection to exemption of a tax refund is sustained and turnover of the refund is granted. The following constitute findings of fact and conclusions of law. Bankr.R. 7052.
I
The chapter 7 debtor, Kenneth Larish, claims a “survivorship interest” in an income tax refund as exempt property. The tax return was filed, and the taxes paid, prior to the bankruptcy petition. For the tax-year in question, Mr. Larish and his (nondebtor) wife filed a joint return as permitted by § 6013(a) of the Internal Revenue Code, 26 U.S.C. § 6013(a) (1988).…
2Cases cited19 opinions
- Kokoszka v. BelfordSupreme Court of the United States · 1974
- In the Matter of Gary Gene Wetteroff, Bankrupt. Gary Gene Wetteroff, and Joan M. Wetteroff v. Sheldon D. Grand, TrusteeCourt of Appeals for the Eighth Circuit · 1972
- Sloan v. JonesTennessee Supreme Court · 1951
- Bennett v. HutchensTennessee Supreme Court · 1915
- Hutchison v. BoardTennessee Supreme Court · 1952
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3Cited by6 opinions
- Loevy v. Aldrich (In Re Aldrich)United States Bankruptcy Court, W.D. Tennessee · 2000
- In Re LockUnited States Bankruptcy Court, S.D. Illinois · 2005
- In Re GarbettUnited States Bankruptcy Court, E.D. Tennessee · 2009
- Wachovia Bank of Georgia, N.A. v. Vacuum Corp. (In Re Vacuum Corp.)United States Bankruptcy Court, N.D. Georgia · 1997
- Stevenson v. Uttermohlen (In re Uttermohlen)District Court, M.D. Florida · 2012
1 more not listed; retrieve them via the Exa API.