Legal Opinion

In Re Thiem

United States Bankruptcy Court, D. Arizona

Decided January 19, 2011No. 4:10-bk-19279PublishedCited by 16 opinions

1Opinion of the Court

MEMORANDUM DECISION

JAMES M. MARLAR, Chief Judge.

I. INTRODUCTION

In this matter of first impression, the chapter 7 trustee objects to the debtors’ claimed exemption for an individual retirement account (“IRA”) that Mrs. Thiem inherited as the beneficiary of her mother’s IRA prior to bankruptcy. 1 Having considered the arguments as well as the amended Schedule C and the legal memo-randa, the court herein sets forth its findings of fact and conclusions of law pursuant to Fed. R. BankR.P. 7052, overruling the trustee’s objection and allowing the exemption in its entirety.

II. JURISDICTION

The…

2Cases cited27 opinions

  1. Patterson v. ShumateSupreme Court of the United States · 1992
  2. Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
  3. Rousey v. JacowaySupreme Court of the United States · 2005
  4. In Re: Elmar Lee Pettit and Audrey Jean Pettit, Debtors. In Re: North Bay Plumbing, Inc., Debtor. McCarthy Johnson & Miller, a Law Firm John J. Davis Diane Sidd-Champion v. North Bay Plumbing, Inc. Elmar Lee Pettit, A/K/A Elmar Lee Pettit Audrey Jean Pettit, Debtors-Appellants. In Re: Elmar Lee Pettit and Audrey Jean Pettit, Debtors. In Re: North Bay Plumbing, Inc., Debtor. Bay Area Pipe Trades Trust Funds v. North Bay Plumbing, Inc. Elmar Lee Pettit A/K/A Elmar Lee Pettit Audrey Jean Pettit, Debtors-AppellantsCourt of Appeals for the Ninth Circuit · 2000
  5. Tyner v. Nicholson (In Re Nicholson)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2010

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3Cited by16 opinions

  1. In re: Travis M. Hamlin and Brittany B. HamlinUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 2012
  2. Chilton v. MoserCourt of Appeals for the Fifth Circuit · 2012
  3. In Re ClarkUnited States Bankruptcy Court, W.D. Wisconsin · 2011
  4. Chilton v. MoserDistrict Court, E.D. Texas · 2011
  5. Clark v. Rameker (In Re Clark)District Court, W.D. Wisconsin · 2012

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