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§ 522(d)(10)

In re Tennihill

Ruling
Payments from debtor's former spouse pursuant to divorce decree were in the nature of a domestic support obligation and exempt.
Procedural posture

A bankruptcy debtor claimed an exemption in payments from the debtor's former spouse as payments in the nature of a domestic support obligation under 11 U.S.C.S. § 522(d)(10). The bankruptcy trustee objected to the exemption and moved for turnover of the payments to the bankruptcy estate.

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Consumer opinion summary, case decided on January 15, 2012 , LexisNexis #0312-007

In re Jones

Ruling
Debtor could claim exemption in final annuity payment under Federal Employees Liability Act settlement.
Procedural posture

The Chapter 7 trustee objected to the debtors' claimed exemption of a final annuity payment debtor husband was to receive as part of a Federal Employers Liability Act (FELA) claim settlement.

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Consumer opinion summary, case decided on January 25, 2011 , LexisNexis #0211-104

In re Gonsalves

Ruling
Severance benefits were exempt despite successor company's offer of employment.
Procedural posture

The Chapter 7 debtor filed a motion for determination that his severance pay was exempt under 11 U.S.C.S. § 522(d)(10)(C) or (E). The trustee objected to the motion, arguing that the debtor was not entitled to exempt the severance pay because the benefits were not based on length of service and because the company that acquired the debtor's employer offered the debtor a job. The court held an evidentiary hearing.

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Consumer opinion summary, case decided on December 21, 2010 , LexisNexis #0111-079

In re Wyman

Ruling
Lump sum unemployment compensation payment received just prior to petition date was not exempt.
Procedural posture

This matter was before the court on the objection of the standing chapter 13 trustee to debtors' claimed exemption under 11 U.S.C.S. § 522(d)(10)(A) of a lump-sum unemployment compensation payment in the amount of $33,850. Debtor received this payment shortly before his bankruptcy filing.

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Consumer opinion summary, case decided on September 27, 2010 , LexisNexis #1110-117

In re Green

Ruling
Objection to claimed exemption in child support judgment overruled due to lack of evidence.
Procedural posture

In a chapter 7 case, the trustee filed an objection to the debtor's claimed exemptions under 11 U.S.C.S. § 522(d)(10)(D). The trustee also filed a motion for turnover of payments on account of past due child support.

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Consumer opinion summary, case decided on February 19, 2010 , LexisNexis #0410-116

DeHart v. Miller (In re Miller)

Ruling
Sum awarded to debtor in divorce was exempt property.
Procedural posture

Debtor filed a petition under chapter 13 and claimed that a payment in the amount of $ 88,500 which a master awarded her in a state-court divorce action was exempt property under 11 U.S.C.S. § 522(d)(10)(D). A law firm that represented the debtor in her divorce action filed a claim for $ 101,908 against the debtor's bankruptcy estate, and the firm and a chapter 13 trustee filed objections to the debtor's exemption claim.

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Consumer opinion summary, case decided on February 05, 2010 , LexisNexis #0410-051

In re Lee

Ruling
Debtor not entitled to exemption for federal child tax credit.
Procedural posture

Debtor filed a petition under chapter 7, and a trustee was appointed to administer the debtor's bankruptcy estate. The trustee filed a motion pursuant to 11 U.S.C.S. § 542, seeking an order requiring the debtor to turn over part of the federal and state tax refunds she received for 2008, and objected to exemptions the debtor claimed under 11 U.S.C.S. § 522(d)(10)(A).

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Consumer opinion summary, case decided on September 04, 2009 , LexisNexis #1009-079

In re Crum

Ruling
Non-IRA account containing proceeds of two IRA accounts was not exempt.
Procedural posture

A debtor filed for relief under chapter 7 of the Bankruptcy Code. The debtor claimed exemptions in three bank accounts totalling $254,902, $38,080, and $79 respectively and a claimed exemption in $11,000 conveyed to a third party pre-petition. A creditor and a chapter 7 trustee objected to the claimed exemptions.

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Consumer opinion summary, case decided on February 20, 2009 , LexisNexis #0409-005

In re Krebs

Ruling
Debtor's IRA could potentially be exempted although withdrawals could not yet be made without penalty.
Procedural posture

Appellee chapter 7 trustee filed an objection in bankruptcy court to appellant debtor's request for exemption of an individual retirement account (IRA) under 11 U.S.C.S. § 522(d)(10)(E). The bankruptcy court sustained the objection, and the District Court for the Western District of Pennsylvania affirmed. The debtor appealed.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on May 19, 2008 , LexisNexis #0608-061

Mason & Mason v. Korwin (In re Korwin)

Ruling
Proceeds of sale of marital residence were intended for property settlement and could not be exempted.
Procedural posture

The debtor claimed an exemption to proceeds from the sale of her marital residence. An objection was filed. The issue was whether the debtor was entitled to exempt the proceeds from the sale of the marital residence presently held by the chapter 7 trustee under 11 U.S.C. § 522(d)(10)(D).

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Consumer opinion summary, case decided on December 10, 2007 , LexisNexis #0108-043