United States Eighth Circuit

A decision finding that Missouri law exempts tax refunds from a debtor's bankruptcy estate is reversed as Missouri Revised Statutes section 513.427 is not an exemption statute and there is no exemption for tax refunds under state law or applicable federal law.

Appellate Information

• Decided 07/10/2007
• Published 07/10/2007

Judges

• COLLOTON, Circuit Judge., Before SMITH, BOWMAN, and COLLOTON, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Counsel who presented argument on behalf of the appellant was James S. Cole, St. Louis, MO., John Joseph Cruciani, of Kansas City, MO, argued on behalf of amicus party Certain Chapter 7 Trustees and The National Association of Bankruptcy Trustees. Michael D. Fielding of Kansas City also appeared on the amicus brief.


• For Appellees:
  
• Counsel who presented argument on behalf of the appellees was T.J. Mullin, of Clayton, Missouri, John F. Sutherland, of Clayton, MO, also appeared on appellees' brief.