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§ 522(b)

In re Cline

Ruling
Trustee's objection to debtor's claimed federal exemptions sustained.
Issue(s)
Could debtors claim federal exemptions or were they required to use state exemptions?

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Consumer opinion summary, case decided on May 30, 2014 , LexisNexis #0814-049

Jones v. Badami (In re Jones)

Ruling
Debtor's interest in proceeds of mother's pension plan was not exempt.
Issue(s)
Whether a debtor's interest in the proceeds of a pension plan could be exempted from the debtor's bankruptcy estate.

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Consumer opinion summary, case decided on March 26, 2014 , LexisNexis #0714-049

Running v. Miller (In re Miller)

Ruling
Annuity qualified as exempt IRA.
Issue(s)
Did annuity qualify as an IRA so as to allow debtor to claim an exemption.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on November 04, 2013 , LexisNexis #1113-116

In re James

Ruling
Debtor not entitled to exemption in entireties property owned with spouse who had filed a separate chapter 7 case.
Issue(s)
Was debtor entitled to exemption in property owned by entireties with spouse who was the debtor in a separate chapter 7 case.

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Consumer opinion summary, case decided on October 10, 2013 , LexisNexis #1113-042

In re Kology

Ruling
Lien on lot where debtor's residence was located impaired state homestead exemption and could be avoided.
Issue(s)
Did judgment creditor's lien impair a valid state homestead exemption in property intended for subdivision

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Consumer opinion summary, case decided on September 24, 2013 , LexisNexis #1013-045

In re Holt

Ruling
Debtor could not claim state exemptions in note payable to LLC rather than in distributional interests in LLC.
Issue(s)
Could debtors claim state exemptions in note payable to LLC of which each had held a 50 percent interest and still had distributional interests.

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Consumer opinion summary, case decided on September 12, 2013 , LexisNexis #1013-010

In re Clifton

Ruling
Trustee ordered to pay proceeds of sale of entireties property to creditor bank.
Procedural posture

Chapter 7 trustee filed a report of sale proceeds and a motion for final disbursement. The debtor, the IRS, and a bank objected.

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Consumer opinion summary, case decided on July 19, 2013 , LexisNexis #0813-052

Daley v. Mostoller (In re Daley)

Ruling
IRA should have been presumed exempt absent evidence that debtor used the account to obtain credit.
Procedural posture

The United States District Court for the Eastern District of Tennessee at Knoxville granted judgment in favor of appellee bankruptcy trustee by finding that appellant debtor had impermissibly used the individual retirement account (IRA) to extend himself credit by granting the securities firm a lien on the retirement funds to cover any potential future debts to the firm. The debtor appealed.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on June 17, 2013 , LexisNexis #0713-043

In re Heffron-Clark

Ruling
Inherited IRA was not "retirement funds" and was not exempt.
Procedural posture

In the bankruptcy proceeding initiated by bankruptcy debtor and her husband, a bankruptcy judge held that an inherited IRA did not represent retirement funds in the hands of the debtor and so was not exempt under 11 U.S.C.S. § 522(b)(3)(C) and (d)(12). A district judge of the United States District Court for the Western District of Wisconsin reversed. The bankruptcy trustee appealed.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on April 23, 2013 , LexisNexis #0513-044

In re Keifert

Ruling
Debtor domiciled in filing state for 730 days prior to petition date could not claim out of state exemptions based on periodic military service.
Procedural posture

The chapter 7 trustee objected to exemptions claimed by debtors under California law because, he asserted, debtors were domiciled in Missouri for the relevant time period and had to claim Missouri exemptions under 11 U.S.C.S. § 522(b)(3)(A).

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Consumer opinion summary, case decided on March 22, 2013 , LexisNexis #0413-120