United States Third Circuit

In an appeal addressing whether a debtor's right to receive payment from an individual retirement account (IRA) may be exempt from the bankruptcy estate under 11 U.S.C. section 522(d)(10)(E), even though the debtor has not yet reached retirement age, the circuit court rules that an intervening Supreme Court decision implicitly overrules prior precedent, and thus the debtor's right to receive payments from her IRA may be exempt from the bankruptcy estate under section 522(d)(10)(E).

Appellate Information

• Argued 03/06/2008
• Decided 05/19/2008
• Published 05/19/2008

Judges

• Before:  FISHER, GREENBERG and ROTH, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• J. Wesley Rowden (Argued), Meadville, PA, for Appellant.


• For Appellees:
  
• Gary V. Skiba (Argued), Yochim, Skiba, Johnson, Cauley & Nash, Erie, PA, for Appellee.