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§ 522(d)

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

Barroso-Herrans v. Lugo-Mender (In re Barroso-Herrans)

Ruling
Bankruptcy court properly approved trustee's settlement of lawsuits where debtor's valuation of claimed exemption was dubious.
Procedural posture

Appellant debtors sought review of a decision of the U.S. District Court for the District of Puerto Rico, which upheld a bankruptcy court's approval of a litigation settlement in their chapter 7, 11 U.S.C.S. § 701 et seq., bankruptcy case that appellee trustee had unilaterally negotiated with a state agency.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on May 07, 2008 , LexisNexis #0608-029

Lewandowski v. Lim (In re Lewandowski)

Ruling
Bankruptcy court did not err in ordering sale of estate property subject to debtor's partial exemption.
Procedural posture

Appellant chapter 7 debtors challenged an order from a bankruptcy court, which authorized appellee trustee to sell an undeveloped parcel of land that had been exempted at a value of $7,500 under 11 U.S.C.S. § 522(d)(5).

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Consumer opinion summary, case decided on May 01, 2008 , LexisNexis #0608-006

In re Lanier

Ruling
Homestead exemption did not cover adjacent tract not linked to support, existence or enhancement of residence.
Procedural posture

A chapter 7 trustee filed an objection to debtors' claim of a homestead exemption under 11 U.S.C.S. § 522(d)(1). The debtors listed a modular home and a lot, and the trustee contended that the lot was in fact two parcels, one of which was not residential.

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Consumer opinion summary, case decided on April 18, 2008 , LexisNexis #0608-005

In re Cormier

Ruling
Debtor were not entitled to exemption of entire sale value of stock auctioned by trustee.
Procedural posture

The debtors filed an objection to the completed sale by auction of their shareholder interest in a company that paid mineral royalties. The debtors had been the high bidders, at $47,000, for the stock, and had claimed a joint exemption for the stock in the amount of $ 14,150, pursuant to 11 U.S.C.S. § 522(d)(5). The debtors asserted the entire value of the stock should be exempt under the appellate panel decision in Olson v. Anderson.

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Consumer opinion summary, case decided on February 14, 2008 , LexisNexis #0308-130

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

In re Nickerson

Ruling
Debtors ineligible for exemptions in either filing state or state of former domicile could claim federal exemptions.
Procedural posture

A debtor filed for relief under chapter 7. The debtor sought to claim exemptions pursuant to 11 U.S.C. § 522(d), claiming that she was not eligible to take advantage of either the Missouri or Kansas exemptions due to the requirements of 11 U.S.C. § 522(b)(3)(A). A trustee objected to the use of the federal exemptions.

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Consumer opinion summary, case decided on September 07, 2007 , LexisNexis #1007-078

Klein v. Chappell (In re Chappell)

Ruling
Non-exempt equity accumulated postpetition was property of the estate.
Procedural posture

Appellant, the chapter 7 trustee, sought review of a decision of the Bankruptcy Court for the Western District of Washington, which determined that the home owned by appellee debtors was not part of the estate to be administered, based upon the sum of the secured obligations and the claimed exemption, and ignoring the postpetition appreciation of the property.

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Court :
Judge or Jurisdiction information not available
opinion summary, case decided on July 11, 2007 , LexisNexis #0907-026

Brown v. Kaba (In re Kaba)

Ruling
Debtors could not claim exemption in proceeds from sale of homestead transferred to son prior to petition date.
Procedural posture

Two months before filing for chapter 7 relief, debtors transferred the bulk of the proceeds from the sale of their homestead to defendant son in payment of an antecedent debt. They claimed an exemption for the amount of the payment under 11 U.S.C. § 522(d)(5), but plaintiff trustee objected and commenced an adversary proceeding to recover the payment as a preference.

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opinion summary, case decided on May 25, 2007 , LexisNexis #0707-025

Walsh v. Benson (In re Benson)

Ruling
IRA exemption disallowed to the extent funds were not reasonably necessary to support debtor and spouse.
Procedural posture

The matter was before the court following remand by the district court, which concluded that the court erred as a matter of law in sustaining the trustee's objections to exemptions respondent debtors had taken in portions of their respective individual retirement accounts (IRAs) in accordance with 11 U.S.C. § 522(d)(10)(E).

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opinion summary, case decided on March 26, 2007 , LexisNexis #0507-057