Legal Opinion

Hardy v. Fink (In re Hardy)

Court of Appeals for the Eighth Circuit

Decided June 2, 2015No. 14-1181PublishedCited by 6 opinions

1Opinion of the Court

MELLOY, Circuit Judge.

Pepper Hardy filed for bankruptcy and sought to exempt from her bankruptcy estate a portion of her tax refund attributable to the Additional Child Tax Credit. See 26 U.S.C. § 24(d). She asserted the refundable credit qualified as a public assistance benefit under Missouri’s schedule of exemptions. The trustee, Richard Fink, objected, and the bankruptcy court sustained the objection. The Bankruptcy Appellate Panel (BAP) affirmed. Because Congress demonstrated an intent to help *1187low-income families through amendments to the Additional Child Tax Credit statute, we conclude…

2Cases cited12 opinions

  1. Sholdan v. DietzCourt of Appeals for the Eighth Circuit · 1997
  2. In Re Ryd WALLERSTEDT and Colleen Wallerstedt, Debtors. Ryd WALLERSTEDT and Colleen Wallerstedt, Appellees, v. David A. SOSNE, Trustee, AppellantCourt of Appeals for the Eighth Circuit · 1991
  3. Islamov v. Ungar (In Re Ungar)Court of Appeals for the Eighth Circuit · 2011
  4. In Re SteinmetzUnited States Bankruptcy Court, D. Idaho · 2001
  5. Brinker Missouri, Inc. v. Director of RevenueSupreme Court of Missouri · 2010

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3Cited by6 opinions

  1. In re MoralesUnited States Bankruptcy Court, N.D. Illinois · 2017
  2. In re GibsonUnited States Bankruptcy Court, N.D. Illinois · 2017
  3. In re FarnsworthUnited States Bankruptcy Court, D. Idaho · 2016
  4. In re WoodsideUnited States Bankruptcy Court, C.D. Illinois · 2015
  5. Adelina A MorenoUnited States Bankruptcy Court, W.D. Washington · 2021

1 more not listed; retrieve them via the Exa API.

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