United States Eighth Circuit

Orders sustaining defendant-bankruptcy trustee's objection to plaintiff-debtors' claim of exemption in portions of their federal tax refunds involving the federal child tax credit are affirmed since plaintiffs' child tax credit was a contingent interest on the date their bankruptcy petition was filed, and thus, was property of the bankruptcy estate.

Appellate Information

• Decided 01/26/2006
• Published 01/26/2006

Judges

Court

• United States Eighth Circuit

Counsel