Legal Opinion
Chilton v. Moser
Court of Appeals for the Fifth Circuit
Decided March 12, 2012No. 11-40377PublishedCited by 9 opinions
1Opinion of the Court
CARL E. STEWART, Circuit Judge:
The debtors Robert Gregg Chilton and Janice Elaine Chilton inherited an IRA worth $170,000 from Janice Elaine Chilton’s mother, Shirley Jean Heil. When they filed for bankruptcy, the debtors sought to exempt the inherited IRA from the bankruptcy estate pursuant to 11 U.S.C. § 522(d)(12), which permits debtors to exempt certain “retirement funds to the extent that those funds are in a fund or account that is exempt from taxation” under specified provisions of the Internal Revenue Code. Christopher Moser, the Chapter 7 Trustee for the debtor’s bankruptcy…
2Cases cited12 opinions
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Rousey v. JacowaySupreme Court of the United States · 2005
- In the Matter Of: Charles England, Debtor. J. Gregg Pritchard v. U.S. Trustee v. Palmer & Palmer, P.C., in the Matter Of: Wesley R. England, Debtor. J. Gregg Pritchard, Trustee v. U.S. Trustee v. Palmer & Palmer, P.C.Court of Appeals for the Fifth Circuit · 1998
- Doeling v. Nessa (In Re Nessa)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2010
- Estate of Kahn v. Comm'rUnited States Tax Court · 2005
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Clark v. RamekerSupreme Court of the United States · 2014
- William Rameker v. Brandon ClarkCourt of Appeals for the Seventh Circuit · 2013
- In Re SeelingUnited States Bankruptcy Court, D. Massachusetts · 2012
- In re BoundsUnited States Bankruptcy Court, W.D. Texas · 2013
- Diamond v. Trawick (In re Trawick)United States Bankruptcy Court, C.D. California · 2013
4 more not listed; retrieve them via the Exa API.