Legal Opinion

In Re Cesare

United States Bankruptcy Court, D. Connecticut

Decided July 1, 1994No. 19-50127PublishedCited by 15 opinions

1Opinion of the Court

RULING AND ORDER ON TRUSTEE’S OBJECTION TO DEBTOR’S EXEMPTION

ROBERT L. KRECHEVSKY, Chief Judge.

I

ISSUE

The issue to be determined by this ruling is whether a Chapter 7 debtor may exempt, under Code § 522(d)(10)(E), $15,000 held in an Individual Retirement Account (IRA), where the IRA was funded by a roll-over of a lump-sum payment made to the debtor by his employer when the employee pension plan terminated. The parties have submitted the matter by way of a stipulation of facts and memoranda of law.

II

BACKGROUND

Camillo Cesare, the debtor, commenced a joint Chapter 7 case with his spouse on…

2Cases cited11 opinions

  1. Patterson v. ShumateSupreme Court of the United States · 1992
  2. Philpott v. Essex County Welfare BoardSupreme Court of the United States · 1973
  3. Education Assistance Corporation v. William Wesley ZellnerCourt of Appeals for the Eighth Circuit · 1987
  4. In Re Robert H. Clark, Debtor. Robert H. Clark v. Thomas J. O'neill, as Trustee. Robert H. ClarkCourt of Appeals for the Third Circuit · 1983
  5. In Re DonaghyUnited States Bankruptcy Court, S.D. New York · 1981

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

3Cited by15 opinions

  1. In Re CaslavkaUnited States Bankruptcy Court, N.D. Iowa · 1995
  2. Johnston v. Mayer (In Re Johnston)United States Bankruptcy Court, E.D. Virginia · 1998
  3. Szybist v. Michael (In Re Michael)United States Bankruptcy Court, M.D. Pennsylvania · 2001
  4. In Re GreenUnited States Bankruptcy Court, M.D. Florida · 1995
  5. In Re McCollumUnited States Bankruptcy Court, E.D. Missouri · 2002

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

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