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§ 522(c)(2)

Hutchinson, In re--Hutchinson v. United States

Ruling
Chapter 7 debtors not permitted to avoid tax liens from otherwise exempt property, even if the said tax lien could be avoided by a trustee under law. (Bankr. E.D. Cal.)
Issue(s)
Exemptions; Debts Collectible from Exempt Property; Debt Secured by Lien; Tax Lien.

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Consumer opinion summary, case decided on January 02, 2018 , LexisNexis #0218-039

In re Hannon

Ruling
IRS was not entitled to proceeds of sale of debtors' fully encumbered property in which debtor had claimed a homestead exemption.
Issue(s)
Was the IRS entitled to proceeds of the sale of property in which debtor had asserted a homestead exemption?

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Consumer opinion summary, case decided on July 09, 2014 , LexisNexis #0814-007

In re Bryant

Ruling
Discharge did not preclude IRS from offsetting prepetition refund with prepetition liability.
Procedural posture

A debtor filed for relief under chapter 7 and received a discharge. The debtor filed a motion for relief from a post-discharge offset sought by the Internal Revenue Service (IRS). The debtor claimed that his discharge precluded the IRS from offsetting a prepetition refund with a prepetition liability.

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Consumer opinion summary, case decided on January 13, 2009 , LexisNexis #0209-098

In re Wycuff

Ruling
Debtors were only entitled to a homestead exemption as to the property's legal title in relation to the trustee's interest pursuant to the debtor husband's dower interest, but the debtors' homestead exemption was disallowed as to the property's equitable interest since the creditor's mortgage existed premarriage and thus was superior to the claimed exemption.
Procedural posture

Bankruptcy debtors, a husband and wife, claimed a homestead exemption in their residence to which the wife held sole legal title, including the husband's dower interest in the property. Creditors, the debtors'mortgagees, objected to the exemption.

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opinion summary, case decided on August 23, 2005 , LexisNexis #0206-008