Legal Opinion
In Re Law
United States Bankruptcy Court, W.D. Missouri
Decided June 27, 2005No. 19-40430PublishedCited by 6 opinions
1Opinion of the Court
AMENDED MEMORANDUM OPINION
JERRY W. VENTERS, Bankruptcy Judge.
It is well established law in this jurisdiction that a tax refund arising from an overpayment of taxes or from the federal earned income credit constitutes property of the estate and is not exempt under Missouri law. What is not clear, though, is whether a tax refund arising from the federal child tax credit is property of the estate, and that is the question now before the Court. The Debtors maintain that the portion of their federal income tax refund attributable to the child tax credit ($2,000 out of $4,703) is not property of…
2Cases cited13 opinions
- Kokoszka v. BelfordSupreme Court of the United States · 1974
- Sorenson v. Secretary of the TreasurySupreme Court of the United States · 1986
- In Re Ryd WALLERSTEDT and Colleen Wallerstedt, Debtors. Ryd WALLERSTEDT and Colleen Wallerstedt, Appellees, v. David A. SOSNE, Trustee, AppellantCourt of Appeals for the Eighth Circuit · 1991
- Williamson v. JonesCourt of Appeals for the Tenth Circuit · 2000
- In Re SteinmetzUnited States Bankruptcy Court, D. Idaho · 2001
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hardy v. Fink (In re Hardy)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2013
- In Re DonnellUnited States Bankruptcy Court, W.D. Texas · 2006
- In Re LeeUnited States Bankruptcy Court, D. Kansas · 2009
- In re HatchUnited States Bankruptcy Court, S.D. Iowa · 2014
- In Re ParkerUnited States Bankruptcy Court, N.D. Ohio · 2006
1 more not listed; retrieve them via the Exa API.