Legal Opinion
In Re Hejmowski
United States Bankruptcy Court, W.D. New York
Decided July 17, 2003No. 2-11-22294PublishedCited by 19 opinions
1Opinion of the Court
MICHAEL J. KAPLAN, Bankruptcy Judge.
The Court writes to express its agreement with the result reached in In re Aldrich, 250 B.R. 907 (Bankr.W.D.Tenn.2000) and its disagreement with the reasoning and result reached in In re Kleinfeldt, 287 B.R. 291 (10th Cir. BAP 2002). 1
The question is this: for § 541 and § 522 purposes only, is the joint taxpayers’ income tax “refund” owned by both spouses even if only one has income, and, if so, is it owned equally or in some sort of pro rata shares. 2 This writer finds that for § 541 and § 522 purposes only, 3 the “refund” is owned jointly, and in equal…
2Cases cited16 opinions
- Elizabeth N. Callaway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
- Gens v. United StatesUnited States Court of Claims · 1980
- Kleinfeldt v. Russell (In Re Kleinfeldt)Bankruptcy Appellate Panel of the Tenth Circuit · 2002
- Van Lieshout v. Verill (In Re Verill)United States Bankruptcy Court, D. Maryland · 1982
- Loevy v. Aldrich (In Re Aldrich)United States Bankruptcy Court, W.D. Tennessee · 2000
11 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- In Re BarrowUnited States Bankruptcy Court, W.D. New York · 2004
- Carlson v. Moratzka (In Re Carlson)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2008
- In Re InnisUnited States Bankruptcy Court, C.D. Illinois · 2005
- In Re MarcianoUnited States Bankruptcy Court, S.D. New York · 2007
- In Re LockUnited States Bankruptcy Court, S.D. Illinois · 2005
14 more not listed; retrieve them via the Exa API.