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Legal Opinion

Johnston v. Hazlett (In Re Johnston)

Bankruptcy Appellate Panel of the Sixth Circuit

Decided August 6, 1998No. BAP 98-8007PublishedCited by 7 opinions

1Opinion of the Court

OPINION

The Debtor, Robin L. Johnston, appeals the bankruptcy court’s decision sustaining the Chapter 7 Trustee’s objection to the Debtor’s claimed exemption of a 1997 earned income tax credit (“EIC”) and finding the EIC to be property of the bankruptcy estate. The Panel affirms.

I.ISSUE ON APPEAL

Is an earned income tax credit property of the Debtor’s bankruptcy estate when the bankruptcy petition is filed prior to the end of the tax year in which the EIC is earned?

II.JURISDICTION AND STANDARD OF REVIEW

The Bankruptcy Appellate Panel of the Sixth Circuit has jurisdiction to decide this appeal.…

2Cases cited18 opinions

  1. Midland Asphalt Corp. v. United StatesSupreme Court of the United States · 1989
  2. Sorenson v. Secretary of the TreasurySupreme Court of the United States · 1986
  3. Bankr. L. Rep. P 75,948 in Re Kenneth L. Isaacman, Debtor. J.E. Nicholson, Jr. v. Kenneth L. IsaacmanCourt of Appeals for the Sixth Circuit · 1994
  4. Wicheff v. Baumgart (In Re Wicheff)Bankruptcy Appellate Panel of the Sixth Circuit · 1998
  5. Hoffman v. SearlesDistrict Court, D. Connecticut · 1978

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3Cited by7 opinions

  1. In Re: Robin L. Johnston, Debtor. Robin L. Johnston v. Thomas HazlettCourt of Appeals for the Sixth Circuit · 2000
  2. In Re FernsUnited States Bankruptcy Court, D. Arizona · 1999
  3. In Re ParkerUnited States Bankruptcy Court, N.D. Ohio · 2006
  4. In Re Tatum-CharlemagneUnited States Bankruptcy Court, N.D. Ohio · 2006
  5. In re ProsserDistrict Court, Virgin Islands · 2008

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

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