Legal Opinion
Smith v. Mosier
Utah Supreme Court
Decided January 23, 2009No. 20070892PublishedCited by 1 opinion
1Opinion of the Court
NEHRING, Justice:
INTRODUCTION
T1 We consented to answer the following question certified to us by the United States Bankruptcy Appellate Panel of the Tenth Cireuit:
Whether pursuant to Utah Code section [78B-5-507 (2008) 1 ] monies refunded to a taxpayer as an overpayment of taxes are exempt when the monies with which the tax deposit was made were exempt?
T2 We hold that in the case of exempt retirement income, refunds from the overpayment of taxes remain exempt because the recordation of taxes and refunds is a reasonable method of tracing.
BACKGROUND
¶3 Neither party disputes the facts in this…
2Cases cited7 opinions
- Kokoszka v. BelfordSupreme Court of the United States · 1974
- Burlingham v. CrouseSupreme Court of the United States · 1913
- In Re NeiheiselUnited States Bankruptcy Court, D. Utah · 1983
- Russell M. Miller Company v. GivanUtah Supreme Court · 1958
- Manchester v. AnnisCourt of Appeals for the Tenth Circuit · 2000
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Smith v. Mosier (In Re Smith)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2009