Legal Opinion

Carlson v. Moratzka (In Re Carlson)

United States Bankruptcy Appellate Panel for the Eighth Circuit

Decided September 10, 2008No. 08-6013PublishedCited by 20 opinions

1Opinion of the Court

FEDERMAN, Bankruptcy Judge.

Debtor Coalee Carlson appeals the Bankruptcy Court’s 1 Order sustaining the Chapter 7 Trustee’s objection to her claimed exemption in an income tax refund. The basis for the objection was that she did not earn any of the income or pay any of the withholdings to which the refund was attributable. For the reasons that follow, we affirm.

The facts in this case are undisputed. Coalee Carlson and her husband, Brian Carlson, filed a joint Chapter 7 petition on January 8, 2008. After they filed their bankruptcy petition, they filed joint state and federal tax returns for…

2Cases cited22 opinions

  1. First National Bank of Olathe, Kansas v. Thomas M. Pontow Ann M. PontowCourt of Appeals for the First Circuit · 1997
  2. Elizabeth N. Callaway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
  3. Coerver v. CommissionerUnited States Tax Court · 1961
  4. In the Matter of Gary Gene Wetteroff, Bankrupt. Gary Gene Wetteroff, and Joan M. Wetteroff v. Sheldon D. Grand, TrusteeCourt of Appeals for the Eighth Circuit · 1972
  5. Kleinfeldt v. Russell (In Re Kleinfeldt)Bankruptcy Appellate Panel of the Tenth Circuit · 2002

17 more not listed; retrieve them via the Exa API.

3Cited by20 opinions

  1. Georgen-Running v. Grimlie (In Re Grimlie)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2010
  2. Crowson v. Zubrod (In Re Crowson)Bankruptcy Appellate Panel of the Tenth Circuit · 2010
  3. In Re GarbettUnited States Bankruptcy Court, E.D. Tennessee · 2009
  4. In Re GlennUnited States Bankruptcy Court, N.D. New York · 2010
  5. In re DuarteUnited States Bankruptcy Court, E.D. New York · 2011

15 more not listed; retrieve them via the Exa API.

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