In Re Kellogg
United States Bankruptcy Court, D. Massachusetts
1Opinion of the Court
MEMORANDUM OF DECISION
HENRY J. BOROFF, Bankruptcy Judge.
Before the Court for determination is the “Trustee’s Objection to the Debtors’ Self-Employment Pension Plan Exemption” (the “Objection”) in which the Chapter 7 Trustee in Bankruptcy (the “Trustee”) seeks a determination that the simplified employee pension plan owned by the debtor, Gerald G. Kellogg (“Gerald”) is (1) not excludable from property of the estate pursuant to 11 U.S.C. § 541(e)(2) 1 and (2) not exempt pursuant to 11 U.S.C. § 522(d)(10)(E). 2
I. FACTS
On February 11, 1994, Gerald G. Kellogg and Francis M. Kellogg (the “Debtors”)…
2Cases cited34 opinions
- MacKey v. Lanier Collection Agency & Service, Inc.Supreme Court of the United States · 1988
- Patterson v. ShumateSupreme Court of the United States · 1992
- George Kwatcher v. Massachusetts Service Employees Pension FundCourt of Appeals for the First Circuit · 1989
- Forbes v. Holiday Corp. Savings & Retirement PlanSupreme Court of the United States · 1991
- In Re Elizabeth Hayes Lucas, Debtor. Jane B. Forbes, Trustee v. Elizabeth Hayes Lucas, Holiday Corporation Savings and Retirement PlanCourt of Appeals for the Sixth Circuit · 1991
29 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re MuellerUnited States Bankruptcy Court, D. Maryland · 2000
- In Re DunnUnited States Bankruptcy Court, E.D. Michigan · 1997
- Aylward v. Landry (In Re Landry)United States Bankruptcy Court, D. Massachusetts · 1998
- In Re CRS Steam, Inc.United States Bankruptcy Court, D. Massachusetts · 1998
- In Re HippleUnited States Bankruptcy Court, N.D. Georgia · 1996
6 more not listed; retrieve them via the Exa API.