Legal Opinion
Clark v. Rameker
Supreme Court of the United States
Decided June 12, 2014No. 13-299PublishedCited by 75 opinions
1Opinion of the CourtJustice Sotomayor
When an individual files for bankruptcy, she may exempt particular categories of assets from the bankruptcy estate. One such category includes certain “retirement funds.” 11 U.S.C. § 522(b)(3)(C). The question presented is whether funds contained in an inherited individual retirement account (IRA) qualify as “retirement funds” within the meaning of this bankruptcy exemption. We hold that they do not.
I
A
When an individual debtor files a bankruptcy petition, her “legal or equitable interests ... in property” become part of the bankruptcy estate. § 541(a)(1). “To help the debtor obtain a fresh…
2Cases cited8 opinions
- Corley v. United StatesSupreme Court of the United States · 2009
- United States v. Security Industrial BankSupreme Court of the United States · 1982
- Schwab v. ReillySupreme Court of the United States · 2010
- Rousey v. JacowaySupreme Court of the United States · 2005
- Chilton v. MoserCourt of Appeals for the Fifth Circuit · 2012
3 more not listed; retrieve them via the Exa API.
3Cited by75 opinions
- Taggart v. LorenzenSupreme Court of the United States · 2019
- In re Oi Brasil Holdings Coöperatief U.A.United States Bankruptcy Court, S.D. New York · 2017
- A. Philip Randolph Inst. v. Jon HustedCourt of Appeals for the Sixth Circuit · 2016
- Sinclair Wyo. Ref. Co. v. U.S. Envtl. Prot. AgencyCourt of Appeals for the Tenth Circuit · 2017
- In re PautinUnited States Bankruptcy Court, W.D. Texas · 2014
70 more not listed; retrieve them via the Exa API.