United States Seventh Circuit

In Chapter 7 proceedings, district court's affirmance of a bankruptcy court's use of a mechanical system known as the "pro rata by days" method to calculate the proportion of debtor's tax refunds that belonged to the pre-petition asset pool is affirmed as, although the pro rata by days method may not be appropriate for all cases, the court properly applied the method as the trustee has met her burden in this case.

Appellate Information

• Argued 02/26/2010
• Decided 08/02/2010
• Published 08/02/2010

Judges

• WOOD

Court

• United States Seventh Circuit

Counsel