Legal Opinion
Running v. Miller (In re Miller)
United States Bankruptcy Appellate Panel for the Eighth Circuit
Decided November 4, 2013No. BAP No. 13-6026PublishedCited by 1 opinion
1Opinion of the Court
FEDERMAN, Chief Judge.
Appellant Terri A. Running, the Chapter 7 Trustee in the bankruptcy case of Joseph Matthias Miller, contends that the Bankruptcy Court1 erred in holding that an annuity owned by the Debtor qualifies as an “individual retirement annuity” under § 408(b) of the Internal Revenue Code2 and is, therefore, exempt under § 522(b)(3)(C) of the Bankruptcy Code.3 We affirm.
FACTUAL BACKGROUND
*580The parties do not dispute the facts.4 Debtor Joseph Matthias Miller filed a Chapter 7 bankruptcy case on June 6, 2012. On amended schedules, he listed property described as “IRA-Securian” with a…
2Cases cited14 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- Hartford Underwriters Insurance v. Union Planters Bank, N. A.Supreme Court of the United States · 2000
- Commissioner v. BrownSupreme Court of the United States · 1965
- Rousey v. JacowaySupreme Court of the United States · 2005
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3Cited by1 opinion
- Res-Ga Gold, LLC v. Cherwenka (In re Cherwenka)United States Bankruptcy Court, N.D. Georgia · 2014