Huisinga v. Kemmerer (In Re Kemmerer)
United States Bankruptcy Appellate Panel for the Eighth Circuit
1Opinion of the Court
SCHERMER, Bankruptcy Judge.
Wesley B. Huisinga, Trustee (“Trustee”) appeals the bankruptcy court order overruling the Trustee’s objection to the exemption claimed by the Debtor Jon Kem-merer (“Debtor”) in a certain individual retirement annuity. We have jurisdiction over this appeal final the final order of the bankruptcy court. See 28 U.S.C. § 158(b). For the reasons set forth below, we reverse.
ISSUE
The issue on appeal is whether the Debtor’s individual retirement annuity is an individual retirement account within the scope of Iowa Code Section 627.6(8)(f) which the Debtor can exempt from…
2Cases cited9 opinions
- Hartford Underwriters Insurance v. Union Planters Bank, N. A.Supreme Court of the United States · 2000
- In Re: Nadine F. Eilbert, Debtor. Nadine F. Eilbert v. David Dennis Pelican Anita L. ShodeenCourt of Appeals for the Eighth Circuit · 1998
- In Re Glen H. Huebner, Debtor. Glen H. Huebner v. Farmers State Bank, Grafton, IowaCourt of Appeals for the Eighth Circuit · 1993
- In Re William Winston Waugh, Debtor. William Winston Waugh v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1997
- Iowa Methodist Hospital v. LongSupreme Court of Iowa · 1943
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3Cited by6 opinions
- Res-Ga Gold, LLC v. Cherwenka (In re Cherwenka)United States Bankruptcy Court, N.D. Georgia · 2014
- In Re PepmeyerDistrict Court, N.D. Iowa · 2002
- Wilson v. Sergeant (In Re Wilson)United States Bankruptcy Court, N.D. Iowa · 2004
- Running v. Miller (In re Miller)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2013
- Huisinga v. Kemmerer (In Re Kemmerer)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2000
1 more not listed; retrieve them via the Exa API.