Legal Opinion
Weinman v. Graves (In Re Graves)
Court of Appeals for the Tenth Circuit
Decided June 29, 2010No. 08-1462PublishedCited by 29 opinions
1Opinion of the Court
HOLLOWAY, Circuit Judge.
The issue in this case is narrow: is debtors’ interest in a 2006 tax refund, irrevocably applied pre-petition to 2007 taxes, subject to turnover under 11 U.S.C. § 542(a)? The Bankruptcy Appellate Panel (BAP) for this Circuit answered in the negative. We hold that only the amount of any subsequent refund of 2007 taxes attributable to pre-petition earnings is subject to turnover, and we affirm with modification.
In July 2007, prior to becoming Chapter 7 debtors, James and Kathryn Graves filed their 2006 tax return. Pursuant to that return, the Graveses were entitled to a…
2Cases cited17 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Maggio v. ZeitzSupreme Court of the United States · 1948
- In the Matter of USA Diversified Products, Inc., Debtor. R. David Boyer, Trustee v. Carlton, Fields, Ward, Emmanuel, Smith & Cutler, P.A.Court of Appeals for the Seventh Circuit · 1996
- In the Matter of Donald E. Sanders and Donna J. Sanders, Debtors. Appeal of Stephen R. Clark, TrusteeCourt of Appeals for the Seventh Circuit · 1992
- Bailey v. Suhar (In Re Bailey)Bankruptcy Appellate Panel of the Sixth Circuit · 2008
12 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Kenneth Auld v. United States Bankruptcy Court for the District of UtahBankruptcy Appellate Panel of the Tenth Circuit · 2017
- Morton v. Kievit (In Re Vallecito Gas, LLC)United States Bankruptcy Court, N.D. Texas · 2011
- Manchester v. Funderburgh (In re Funderburgh)Bankruptcy Appellate Panel of the Tenth Circuit · 2015
- In Re Endoscopy Center of Southern Nevada, LLCUnited States Bankruptcy Court, D. Nevada · 2011
- In re McDonaldUnited States Bankruptcy Court, D. Kansas · 2014
24 more not listed; retrieve them via the Exa API.