Legal Opinion
Dunckley v. Cohen (In Re Dunckley)
Bankruptcy Appellate Panel of the Tenth Circuit
Decided July 11, 2011No. BAP Nos. CO-10-057, CO-10-079. Bankruptcy Nos. 09-32711, 09-32719PublishedCited by 6 opinions
1Opinion of the Court
NUGENT, Bankruptcy Judge.
What does the word “attribute” mean? Colorado Revised Statute 13-54-102 exempts the “full amount” of a debtor’s federal income tax refund that can be “attributed to” to the child tax credit. In these cases, the debtors exempted the portion of their federal income tax refunds attributed to the child tax credit, but the Trustee objected. 1 The bankruptcy courts sustained both objections, concluding that the child tax credit does not constitute property of the estate and that because the credit itself is non-refundable, none of the refunds can be “attributed” to it.…
2Cases cited7 opinions
- Segal v. RochelleSupreme Court of the United States · 1966
- Williamson v. JonesCourt of Appeals for the Tenth Circuit · 2000
- El Jebel Shrine Ass'n v. McGloneSupreme Court of Colorado · 1933
- Manchester v. AnnisCourt of Appeals for the Tenth Circuit · 2000
- In Re DonnellUnited States Bankruptcy Court, W.D. Texas · 2006
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Cohen v. Borgman (In Re Borgman)Court of Appeals for the Tenth Circuit · 2012
- Zingale v. Rabin (In Re Zingale)Court of Appeals for the Sixth Circuit · 2012
- In re WestbyUnited States Bankruptcy Court, D. Kansas · 2012
- Bianca Ann MedinaUnited States Bankruptcy Court, D. New Mexico · 2022
- Jose L. Garcia- MoralesUnited States Bankruptcy Court, D. Colorado · 2023
1 more not listed; retrieve them via the Exa API.