Legal Opinion
In Re Seeling
United States Bankruptcy Court, D. Massachusetts
Decided May 24, 2012No. 11-30957PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
HENRY J. BOROFF, Bankruptcy Judge.
Before the Court is the “Trustee’s Objection to Debtor’s Exemption in an Inherited IRA” (the “Trustee’s Objection”). The Court must here decide whether a debtor may employ 11 U.S.C. § 522(d)(12) 1 to exempt an individual retirement account whose proceeds have been inherited — a question that appears to be one of first impression in this Circuit.
I. FACTS AND TRAVEL OF THE CASE
The parties have stipulated to all of the relevant facts.
Holly Anne Seeling (the “Debtor”) was the named beneficiary of 50% of a Tax Deferred Annuity Account (the…
2Cases cited11 opinions
- Rousey v. JacowaySupreme Court of the United States · 2005
- Doeling v. Nessa (In Re Nessa)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2010
- In Re ChiltonUnited States Bankruptcy Court, E.D. Texas · 2010
- In Re ThiemUnited States Bankruptcy Court, D. Arizona · 2011
- In re: Travis M. Hamlin and Brittany B. HamlinUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 2012
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In re GordonUnited States Bankruptcy Court, D. Massachusetts · 2012
- Diamond v. Trawick (In re Trawick)United States Bankruptcy Court, C.D. California · 2013
- In re BertoneUnited States Bankruptcy Court, D. Massachusetts · 2013
- In re RemiaUnited States Bankruptcy Court, D. Massachusetts · 2013
- In re Soori-ArachiUnited States Bankruptcy Court, D. Rhode Island · 2019
1 more not listed; retrieve them via the Exa API.