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§ 522(d)

In re Villegas

Ruling
Debtor could not claim exemption in property recovered by trustee despite lack of objection.
Procedural posture

The chapter 7 trustee recovered a postpetition transfer under the authority of 11 U.S.C. § 550. The debtor, following the recovery, claimed a homestead exemption in the property. The trustee asserted that under the express language of 11 U.S.C. § 522(g), the debtor could not claim an exemption in the recovered property even though no objection to the debtor's claimed exemption was filed.

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opinion summary, case decided on March 22, 2007 , LexisNexis #0507-091

In re Brannon

Ruling
Bankruptcy petition did not sever tenancy by the entireties so that trustee could not supersede one tenant's right to act on behalf of the other.
Procedural posture

In two chapter 7 bankruptcy cases, appellant debtors sought exemptions under 11 U.S.C. § 522(d)(5) for property held in tenancy by the entireties. The bankruptcy court sustained appellee trustees'objections to the exemption requests. The District Court for the Western District of Pennsylvania affirmed. The debtors appealed. The cases were consolidated for appeal.

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Court :
Judge or Jurisdiction information not available
opinion summary, case decided on February 07, 2007 , LexisNexis #0307-060

In re Sanchez

Ruling
Workers' compensation settlement proceeds were exempt only to the extent necessary for the support of debtor and dependents.
Procedural posture

The debtor filed for relief under chapter 7 and claimed that two bank accounts were exempt. The trustee objected to the claimed exemptions and filed a motion for summary judgment on the objections.

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opinion summary, case decided on January 31, 2007 , LexisNexis #0407-018

In re West

Ruling
Debtor not meeting residency requirements for exemptions under law of filing state or and no longer eligible for exemptions under law of state of former residence could elect federal scheme.
Procedural posture

A trustee objected to a debtor's claim of federal exemptions under 11 U.S.C. § 522 in a chapter 7 case.

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opinion summary, case decided on August 18, 2006 , LexisNexis #1206-121

Walsh v. McMurry

Ruling
Case remanded to bankruptcy court for determination as to whether IRA was reasonably necessary to support debtor and family and therefore partially exempt.
Procedural posture

Appellee bankruptcy trustee objected when appellant chapter 7 debtor claimed an exemption from the bankruptcy estate for his entire individual retirement account ("IRA"). The debtor appealed after the bankruptcy court sustained the objection and ruled that a portion of his IRA was not exempt under 11 U.S.C. § 522(d)(10)(E).

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opinion summary, case decided on August 18, 2006 , LexisNexis #0906-084

Walsh v. Benson

Ruling
Bankruptcy court erred in concluding that IRA was not eligible for exemption.
Procedural posture

Appellant debtor appealed the opinion and order of the bankruptcy court which held that the debtor's Individual Retirement Account ("IRA") was neither excluded from the bankruptcy estate under 11 U.S.C. § 541(c)(2) nor exempt under 11 U.S.C. § 522(d)(10)(E). Appellee trustee opposed the appeal.

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opinion summary, case decided on August 18, 2006 , LexisNexis #0906-083

In re West

Ruling
Debtor who was not eligible for exemptions in filing state due to insufficient residency or state of former residence could claim exemptions under bankruptcy code.
Procedural posture

A trustee objected to a debtor's claim of federal exemptions under 11 U.S.C. § 522 in a chapter 7 case.

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opinion summary, case decided on August 18, 2006 , LexisNexis #1206-004

In re Espey

Ruling
Refunds received under IRS Earned Income Credit and state tax law were not "local" public assistance benefits and were not exempt.
Procedural posture

A chapter 7 trustee objected to a debtor's claimed exemption under 11 U.S.C. § 522(d)(10)(A) of state and federal tax refunds under the Internal Revenue Service Earned Income Credit ("EIC") and Minnesota Department of Revenue Working Family Credit ("WFC") public assistance programs.

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opinion summary, case decided on August 08, 2006 , LexisNexis #0906-020

Walsh v. Reschick (In re Reschick)

Ruling
Debtor was allowed to exempt interest in annuities derived from structured settlement of personal injury case under section 522(d)(5)'s "wild card" exemption and section 522(d)(11)(D)'s "personal bodily injury"exemption.
Procedural posture

Movant debtors filed a motion for summary judgment with respect to respondent trustee's objection to the debtors'claimed bankruptcy exemptions.

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opinion summary, case decided on June 07, 2006 , LexisNexis #0606-121

Walsh v. Kelin (In re Kelin)

Ruling
Debtor was entitled to a portion of proceeds from a lawsuit settlement as compensation for actual pecuniary losses but not as compensation for future earnings lost due to injuries.
Procedural posture

Pursuant to 11 U.S.C. § 522(d)(5), (d)(11)(D) and (d)(11)(E), debtor husband and wife claimed exemptions in a prepetition, personal, and pecuniary injury lawsuit brought by the wife. After the lawsuit was settled, movant chapter 7 trustee sought to determine how much of the settlement proceeds, if any, were to be distributed to debtors in accordance with their allowed exemptions.

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opinion summary, case decided on May 11, 2006 , LexisNexis #0606-016