Legal Opinion

In Re Damast

United States Bankruptcy Court, D. New Hampshire

Decided December 27, 1991No. 19-10370PublishedCited by 15 opinions

1Opinion of the Court

MEMORANDUM OPINION

JAMES E. YACOS, Bankruptcy Judge.

In this individual chapter 7 case, the debtor is seeking to either exclude from the estate — or claim as exempt — four retirement plans. Conversely, the trustee seeks to include the plans, totaling over $38,000 dollars, as non-exempt property of the estate. The questions presented are matters of first impression in this district. The Court of Appeals for the First Circuit likewise has not spoken on the subject.

I.PROCEDURAL CONTEXT

Debtor’s original B-4 schedule, “Property Claimed as Exempt,” listed the four plans as exempt property under 11…

2Cases cited40 opinions

  1. Perrin v. United StatesSupreme Court of the United States · 1979
  2. Fort Halifax Packing Co. v. CoyneSupreme Court of the United States · 1987
  3. MacKey v. Lanier Collection Agency & Service, Inc.Supreme Court of the United States · 1988
  4. Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
  5. Connolly v. Pension Benefit Guaranty CorporationSupreme Court of the United States · 1986

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3Cited by15 opinions

  1. Eisenberg v. Houck (In Re Houck)United States Bankruptcy Court, E.D. Pennsylvania · 1995
  2. Riendeau v. Canney (In Re Riendeau)District Court, D. Vermont · 2002
  3. Colvin v. Alta Mesa Resources, Inc., Texas Court of Appeals, 1st District (Houston)1996
  4. In Re ThumUnited States Bankruptcy Court, C.D. Illinois · 2005
  5. In Re MonahanUnited States Bankruptcy Court, D. New Hampshire · 1994

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