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Legal Opinion

In Re Howerton

United States Bankruptcy Court, N.D. Texas

Decided July 14, 1982No. 19-40525PublishedCited by 53 opinions

1Opinion of the Court

MEMORANDUM OPINION

JOHN FLOWERS, Bankruptcy Judge.

The Debtors, James and Blanche Hower-ton, established Individual Retirement Annuity (I. R. A.) contracts pursuant to 26 U.S.C. § 408 through Dixie National Life Insurance Company in 1977. They now claim that the cash surrender value of their I. R. A.s is not property of the estate, or, alternatively, that it is exempt property under Texas law. The Trustee objects and claims the cash surrender value of both contracts as non-exempt property of the estate.

Initially the Debtors contend their I. R. A.s are not property of the estate based on…

2Cases cited6 opinions

  1. In Re TalbertUnited States Bankruptcy Court, W.D. Louisiana · 1981
  2. Daniel v. Life Ins. Co. of VirginiaCourt of Appeals of Texas · 1937
  3. Moser & Son v. Charles E. Tucker & Co.Texas Supreme Court · 1894
  4. Bank of Dallas v. Republic National Bank of DallasCourt of Appeals of Texas · 1976
  5. E-Systems, Inc. v. Islamic Republic of IranDistrict Court, N.D. Texas · 1980

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3Cited by53 opinions

  1. Goff v. TaylorCourt of Appeals for the Fifth Circuit · 1983
  2. In the Matter of Richard L. Kochell, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1984
  3. In the Matter of Herman Neil YOUNG, Debtor. Herman Neil YOUNG, Appellant, v. David v. ADLER, Trustee, AppelleeCourt of Appeals for the Fifth Circuit · 1987
  4. American Honda Finance Corp. v. Cilek (In Re Cilek)United States Bankruptcy Court, W.D. Wisconsin · 1990
  5. Daniels v. Pecan Valley Ranch, Inc., Texas Court of Appeals, 4th District (San Antonio)1992

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