Legal Opinion
Hoffman v. Searles
District Court, D. Connecticut
Decided January 23, 1978No. Civ. H-77-518PublishedCited by 33 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
BLUMENFELD, District Judge.
This case presents a question of bankruptcy law to which two Bankruptcy Judges in this district have given squarely opposing answers. The question presented is whether that portion of an income tax refund attributable to the earned income credit of the bankrupt constitutes “property” within the meaning of § 70a of the Bankruptcy Act. Judge Trevethan has held that the credit does not constitute property within the meaning of the Act. In Re Treffery, No. B-76-30 (D.Conn., filed Sept. 27, 1976). In this case, which is before me on appeal, Judge…
2Cases cited8 opinions
- Goldberg v. KellySupreme Court of the United States · 1970
- Flemming v. NestorSupreme Court of the United States · 1960
- Segal v. RochelleSupreme Court of the United States · 1966
- Kokoszka v. BelfordSupreme Court of the United States · 1974
- Helvering v. DavisSupreme Court of the United States · 1937
3 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Lee v. SchweikerCourt of Appeals for the Third Circuit · 1984
- Waldschmidt v. CBS, INC.District Court, M.D. Tennessee · 1981
- Nelson v. ReganDistrict Court, D. Connecticut · 1983
- In Re: Robin L. Johnston, Debtor. Robin L. Johnston v. Thomas HazlettCourt of Appeals for the Sixth Circuit · 2000
- In Re GoertzUnited States Bankruptcy Court, W.D. Missouri · 1996
28 more not listed; retrieve them via the Exa API.