Legal Opinion

Matter of Smith

United States Bankruptcy Court, S.D. Ohio

Decided July 10, 1980No. Bankruptcy 3-80-00099PublishedCited by 10 opinions

1Opinion of the Court

DECISION AND ORDER

CHARLES A. ANDERSON, Bankruptcy Judge.

For the purpose of establishing a uniform, ministerial rule relating to income tax refunds for trustees in bankruptcy and debtors, upon termination of the instant litigation process, the captioned cases are combined for decision.

Both cases involve federal income tax refunds for the 1979 tax year. In the Marinelli case, the debtor claimed as exempt from a $1,098.14 joint tax refund the sum of $400.00 under Ohio Revised Code Section 2829.66(A)(4)(a), and another $400.00 as exempt under Ohio Revised Code Section 2329.66(17). Even though…

2Cases cited2 opinions

  1. Rutherford v. Associates Financial Services Co. (In Re Rutherford)United States Bankruptcy Court, S.D. Ohio · 1980
  2. In Re PerryDistrict Court, N.D. Ohio · 1963

3Cited by10 opinions

  1. Kleinfeldt v. Russell (In Re Kleinfeldt)Bankruptcy Appellate Panel of the Tenth Circuit · 2002
  2. Judson v. Levine (In Re Levine)United States Bankruptcy Court, S.D. Florida. · 1985
  3. Butz v. Wheeler (In Re Wheeler)United States Bankruptcy Court, S.D. Ohio · 1981
  4. Gilbert v. Zimmer (In Re Gilbert)United States Bankruptcy Court, S.D. Ohio · 1993
  5. Butz v. Blue (In Re Blue)United States Bankruptcy Court, S.D. Ohio · 1980

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