Legal Opinion
In re Smith
United States Bankruptcy Court, D. Idaho
Decided May 12, 2017No. Bankruptcy Case No. 16-00990-JDPPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
Honorable Jim D. Pappas, United States Bankruptcy Judge
Introduction
Debtors Elvin Warren Smith and Linda Loreen Smith filed a chapter 71 petition on July 29, 2016. Dkt. No. 1. On Schedule A/B, they listed their interest in an individual retirement account (“IRA”) described as “U.S. Bank Retirement Plan, Traditional IRA, account ending in 1329” (“the U.S. Bank IRA”) with a value of $60,656.26. Debtors claimed the funds in this IRA exempt on Schedule C, under Idaho Code § 11-604A and § 522(b)(3)(C).
On November 2, 2016, chapter 7 trustee Noah Hillen (“Trustee”) filed an…
2Cases cited7 opinions
- Schwab v. ReillySupreme Court of the United States · 2010
- Gebhart v. GaughanCourt of Appeals for the Ninth Circuit · 2010
- In Re WileyUnited States Bankruptcy Court, D. Idaho · 2006
- In re HallUnited States Bankruptcy Court, D. Idaho · 2012
- In Re HobartUnited States Bankruptcy Court, D. Idaho · 2011
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Sally F BentleyUnited States Bankruptcy Court, W.D. Oklahoma · 2020
- Sharon S. BrainardUnited States Bankruptcy Court, D. Connecticut · 2023
- Tracy Lynn PonteUnited States Bankruptcy Court, N.D. California · 2024
- Tracy Lynn PonteUnited States Bankruptcy Court, N.D. California · 2024