In Re Cesare
United States Bankruptcy Court, D. Connecticut
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
- Patterson v. ShumateSupreme Court of the United States · 1992
- Philpott v. Essex County Welfare BoardSupreme Court of the United States · 1973
- Education Assistance Corporation v. William Wesley ZellnerCourt of Appeals for the Eighth Circuit · 1987
- 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
- In Re DonaghyUnited States Bankruptcy Court, S.D. New York · 1981
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3Cited by15 opinions
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- Szybist v. Michael (In Re Michael)United States Bankruptcy Court, M.D. Pennsylvania · 2001
- In Re GreenUnited States Bankruptcy Court, M.D. Florida · 1995
- In Re McCollumUnited States Bankruptcy Court, E.D. Missouri · 2002
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