Legal Opinion

In Re Koch

United States Bankruptcy Court, C.D. Illinois

Decided September 25, 2003No. 19-70127PublishedCited by 21 opinions

1Opinion of the Court

OPINION

THOMAS L. PERKINS, Bankruptcy Judge.

This matter is before the Court on the objection by the Trustee, Charles E. Covey (TRUSTEE), to the claim of exemption by the Debtor, Laurie S. Koch (DEBTOR), in her income tax refunds, and on the TRUSTEE’S motion for turnover of those refunds. As a matter of first impression, the Court must determine whether the federal child tax credit is in the nature of a public assistance benefit as that term is used in the Illinois personal property exemption statute.

The DEBTOR filed a Chapter 7 petition on January 8, 2003. The DEBTOR is divorced and has…

2Cases cited5 opinions

  1. In Re SteinmetzUnited States Bankruptcy Court, D. Idaho · 2001
  2. In Re JonesUnited States Bankruptcy Court, D. Idaho · 1989
  3. In Re DeverUnited States Bankruptcy Court, D. Idaho · 2000
  4. In Re BeltzUnited States Bankruptcy Court, W.D. Kentucky · 2001
  5. In Re CramptonUnited States Bankruptcy Court, D. Idaho · 2000

3Cited by21 opinions

  1. Law v. Stover (In Re Law)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2006
  2. Hardy v. Fink (In re Hardy)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2013
  3. In Re ZingaleBankruptcy Appellate Panel of the Sixth Circuit · 2011
  4. In Re SchwarzUnited States Bankruptcy Court, D. Nebraska · 2004
  5. In re VazquezUnited States Bankruptcy Court, N.D. Illinois · 2014

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