Legal Opinion
Canfield v. Orso
Court of Appeals for the Fifth Circuit
Decided February 25, 2002No. 98-31008PublishedCited by 11 opinions
1Opinion of the Court
WIENER and DENNIS, Circuit Judges:
In this appeal we decide whether, under the laws of Louisiana that establish exemptions from seizure, the proceeds of annuity contracts purchased by obligors to fulfill a personal injury settlement structured to comply with 26 U.S.C. §§ 104(a)(2) and 130 1 are exempt from claims of creditors of the payee who is a debtor in bankruptcy. A divided panel of this court 2 concluded that our opinion in Young v. Adler 3 required it to hold the instant annuity payments are not exempt under the Louisiana exemption statute as it existed when bankruptcy proceedings were…
2Cases cited17 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- White v. StumpSupreme Court of the United States · 1924
- Dreyer v. IllinoisSupreme Court of the United States · 1902
- Doerr v. Mobil Oil Corp.Supreme Court of Louisiana · 2000
- Ardoin v. Hartford Acc. & Indem. Co.Supreme Court of Louisiana · 1978
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3Cited by11 opinions
- Adam Lee v. Dane FieldCourt of Appeals for the Ninth Circuit · 2018
- Shaw v. Restoration HardwareCourt of Appeals for the Fifth Circuit · 2024
- In re: Steven John Wharton and Josephina Jessie WhartonUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 2017
- Terio v. SpodekAppellate Division of the Supreme Court of the State of New York · 2006
- Walsh v. Helsel (In Re Helsel)United States Bankruptcy Court, W.D. Pennsylvania · 2005
6 more not listed; retrieve them via the Exa API.