Legal Opinion
In the Matter of Henry A. Kokoszka, Bankrupts
Court of Appeals for the Second Circuit
Decided May 18, 1973No. 496, Docket 72-1972PublishedCited by 96 opinions
1Opinion of the Court
ROBERT P. ANDERSON, Circuit Judge:
The three appellants herein each filed separate individual voluntary petitions in bankruptcy, all of which raise the issue of whether or not, and to what extent, an income tax refund passes to the trustee in bankruptcy as property of the estate. In each case the petitioner had claimed the maximum number of deductions to which he was entitled on his tax withholding statement and in each case the refund was the only asset of the bankrupt estate.
Henry Kokoszka filed his petition and was adjudicated a bankrupt on January 5, 1972. On February 3, the referee…
2Cases cited25 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Pepper v. LittonSupreme Court of the United States · 1939
- Sniadach v. Family Finance Corp. of Bay ViewSupreme Court of the United States · 1969
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- United States v. KrasSupreme Court of the United States · 1973
20 more not listed; retrieve them via the Exa API.
3Cited by96 opinions
- Kokoszka v. BelfordSupreme Court of the United States · 1974
- Bankr. L. Rep. P 70,524 in Re Cloyd W. Devers and Barbara Devers, Debtors. Cloyd W. Devers and Barbara Devers v. Bank of Sheridan, MontanaCourt of Appeals for the Ninth Circuit · 1985
- In Re Lois Adlman, Bankrupt. Bank of Pennsylvania v. Lois AdlmanCourt of Appeals for the Second Circuit · 1976
- Simon v. FIA Card Services, N.A.Court of Appeals for the Third Circuit · 2013
- In Re Ryd WALLERSTEDT and Colleen Wallerstedt, Debtors. Ryd WALLERSTEDT and Colleen Wallerstedt, Appellees, v. David A. SOSNE, Trustee, AppellantCourt of Appeals for the Eighth Circuit · 1991
91 more not listed; retrieve them via the Exa API.