The Refund of an Early Withdrawal Penalty from an IRA Was Held Exempt
Although not held in an IRA, a refund by the IRS of a withdrawal penalty was exempt because state law permits tracing proceeds of exemptions, Judge Opperman says.
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Is the ‘Accrual Test’ for the Existence of a Claim Alive and Well after Grossman’s?
Are there two tests for the existence of a claim, one test for claims against the debtor and another test for claims by the debtor?
Judge Name - Do not use it.
Daniel S. Opperman
Mandatory Abstention Applies to an Entire Adversary Proceeding, Not Individual Claims
Abstention can’t be used to peel off some claims from an adversary proceeding, the BAP says.
Judge Name - Do not use it.
Daniel S. Opperman
Debtors Benefit When Trust Law Meets Bankruptcy Law
A trust designed to defeat the claims of creditors can sometimes hold up in bankruptcy.
Judge Name - Do not use it.
Daniel S. Opperman