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§ 521(a)(4)

Perez, In re

Ruling
Court erred in finding that the shared responsibility payment for failing to obtain healthinsurance was not a tax measured by income as the SRP was calculated as a percentage ofhousehold income. (Bankr. S.D. Fla.)
Issue(s)
Debtor's Duties; Required Acts; Surrender of Property and Recorded Information to

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Consumer opinion summary, case decided on March 17, 2022 , LexisNexis #0522-036

Weiss, In re

Ruling
Debtor's claimed exemption in survivorship property denied. (Bankr. D.N.J.)
Issue(s)
Debtor's Duties; Required Acts; Surrender of Property and Recorded Information to

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:
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on March 15, 2022 , LexisNexis #0522-037

Stewart, In re

Ruling
Trustee was entitled to enforcement of turnover where missing insurance proceeds weredeposited in the same account on which cashier's checks converted to cash were drawn. (Bankr.E.D. Ark.)
Issue(s)
Debtor's Duties; Required Acts; Surrender of Property and Recorded Information to

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Consumer opinion summary, case decided on July 31, 2020 , LexisNexis #0920-036

Mastro, In re--Rigby v. Mastro

Ruling
Court held that bankruptcy court had authority to compel a debtor to sign a consent directive in furtherance of debtor's obligation to provide recorded information to trustee. (B.A.P. 9th Cir.)
Issue(s)
Debtor's Duties; Required Acts; Surrender of Property and Recorded Information to Trustee.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on June 05, 2018 , LexisNexis #0718-035

Samson v. Franz (In re Franz)

Ruling
Funds derived from debtor’s mother’s estate following conversion to chapter 7 were propertyof the estate, should have been surrendered and were subject to turnover. (Bankr. D. Mont.)
Issue(s)
Debtor's Duties; Required Acts; Surrender of Property and Recorded Information to Trustee.

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Consumer opinion summary, case decided on October 17, 2016 , LexisNexis #1116-042

In re Hoyle

Ruling
Debtor in converted chapter 7 case not entitled to exemption in preconversion earnings by chapter 11 debtor in possession.
Procedural posture

After a bankruptcy debtor's case was converted from chapter 11 to chapter 7, the debtor claimed an exemption in a portion of amounts in accounts of the debtor as a debtor-in- possession (DIP) prior to conversion as earnings for the debtor's personal services. The bankruptcy trustee objected to the exemption.

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Consumer opinion summary, case decided on June 28, 2013 , LexisNexis #0813-081

In re Studstill

Ruling
Tax refund held by debtor as cash on petition date was subject to turnover.
Procedural posture

A chapter 7 debtor sought to exempt the portion of a tax refund held as cash at the time she filed her bankruptcy petition under S. 12, 2011 Reg. Sess. (Kan. 2011), to be codified at K.S.A. 60-2315 (Senate Bill No. 12). The Trustee filed a motion for turnover and objected to the Amended Schedule C which listed that cash as exempt.

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Consumer opinion summary, case decided on December 13, 2011 , LexisNexis #0212-049

In re Spina

Ruling
Tax refund was to be divided equally between debtor and non-debtor spouse with debtor's non-exempt portion turned over to estate.
Procedural posture

Trustee filed a motion to turnover property under 11 U.S.C.S. § 521(a)(4) with respect to the pre-petition federal and state income taxes paid by the debtor and his non-debtor spouse, contending that $ 5,636 was the nonexempt portion of tax refunds. Debtor contended that the total amount to be turned over would be $ 1,568 due to the portion designated for the non-debtor spouse.

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Consumer opinion summary, case decided on September 24, 2009 , LexisNexis #1109-015

Nisselson v. Fasarakis (In re Fasarakis)

Ruling
Portions of tax refunds relating to earned income tax credit and child tax credits were property of the estate and not exempt.
Procedural posture

Chapter 7 trustee sought summary judgment on claims for turnover of defendant debtor's 2008 federal and state income tax refunds as estate property per 11 U.S.C.S. § 521(a)(4) and 11 U.S.C.S. § 542(a). Issues included whether portions of the tax refunds attributable to earned income credits (EICs) and child tax credits (CTCs) were not property of the estate or were exempt public assistance benefits per N.Y. Debt. & Cred. Law § 282.

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Consumer opinion summary, case decided on February 03, 2009 , LexisNexis #0310-083

In re Borowie

Ruling
Trustee could recover value of debtor's prepetition check that cleared postpetition.
Procedural posture

The chapter 7 trustee sought to compel the debtor to turnover the value of funds which the debtor had on deposit in his checking account at the moment of his bankruptcy filing. The central issue was whether a post-petition disposition of assets in good faith would absolve the debtor of the duty to surrender property as required under 11 U.S.C.S. § 521(a)(4).

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Consumer opinion summary, case decided on November 05, 2008 , LexisNexis #0109-012