Legal Opinion
In re Woodside
United States Bankruptcy Court, C.D. Illinois
Decided September 17, 2015No. Case No. 14-81416PublishedCited by 1 opinion
1Opinion of the Court
OPINION
Thomas L. Perkins, United States Bankruptcy Judge
This matter is before the Court on the issue of whether the federal nonrefundable *521child tax credit is exemptible under Illinois law as a public assistance benefit. The Court determines that the nonrefundable credit is not exemptible.
The Debtors, Adam and Crystal Wood-side, parents of two children, filed a chapter 7 petition on August 11, 2014. In their Amended Schedule C, listing property claimed as exempt, they claimed an exemption valued at $2,000 in a “Public Assistance Benefit” under an Illinois statute, arising from a nonrefundable…
2Cases cited25 opinions
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Sorenson v. Secretary of the TreasurySupreme Court of the United States · 1986
- In the Matter of Daniel J. YONIKUS and Carolyn S. Yonikus, Debtors. Appeal of Daniel J. YONIKUSCourt of Appeals for the Seventh Circuit · 1993
- Randall v. LoftsgaardenSupreme Court of the United States · 1986
- In Re Marriage of LogstonIllinois Supreme Court · 1984
20 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re MelchingUnited States Bankruptcy Court, S.D. Illinois · 2018