Legal Opinion
Dickerson v. Manchester (In Re Dickerson)
Bankruptcy Appellate Panel of the Tenth Circuit
Decided December 15, 1998No. BAP No. WO-98-059, Bankruptcy No. 97-19682PublishedCited by 4 opinions
1Opinion of the Court
OPINION
BOULDEN, Bankruptcy Judge.
Are funds that a debtor receives from the United States as a result of qualifying for an earned income credit “earnings from personal service” as used in Okla. Stat. tit. 31, § 1.1.A, and thus property that is exempt from administration in this bankruptcy estate? We conclude the funds are not earnings from personal services and are not exempt under Oklahoma law. We therefore affirm the ruling of the bankruptcy court.
BACKGROUND
Terrie Elaine Dickerson (Debtor) filed a 1997 federal income tax return that reported wages of $10,498. As the head of a household with…
2Cases cited25 opinions
- Salve Regina College v. RussellSupreme Court of the United States · 1991
- Kokoszka v. BelfordSupreme Court of the United States · 1974
- Sorenson v. Secretary of the TreasurySupreme Court of the United States · 1986
- In Re Lederman Enterprises, Inc., Debtor. Rubner & Kutner, P.C. v. U.S. Trustee Glen R. Anstine, Chapter 7 Trustee Bankers Trust CompanyCourt of Appeals for the Tenth Circuit · 1993
- In the Matter of Henry A. Kokoszka, BankruptsCourt of Appeals for the Second Circuit · 1973
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3Cited by4 opinions
- Williamson v. Murray (In re Murray)Bankruptcy Appellate Panel of the Tenth Circuit · 2014
- In Re FishbeinUnited States Bankruptcy Court, D. Maryland · 2000
- In re Earned Income Tax Credit Exemption Constitutional Challenge CasesUnited States Bankruptcy Court, D. Kansas · 2012
- Manchester v. Annis (In Re Annis)Bankruptcy Appellate Panel of the Tenth Circuit · 1999