In Re Chilton (2010)

green · 30 citation events across 13 courts. Showing the 10 strongest citers on record (one row per citing case, strongest signal kept).

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Treatment trajectory · 2010 → 2026 · click a year to view the case as of then

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yellow In Re Kuchta (2010)

But See · Bankr. N.D. Ohio · signal: but see · 2 citations in this opinion

Doeling v. Nessa (In re Nessa), No. 10-2009, 2010 WL 1407777 (B.A.P. 8th Cir. Apr. 9, 2010); but see In re Chilton, 426 B.R. 612 , 2010 WL 817331 (Bankr.E.D.Tex.

concluding that an inherited IRA does not meet the standard of being retirement funds in a tax-exempt account

yellow Doeling v. Nessa (In Re Nessa) (2010)

But See · 8th Cir. BAP · signal: but see · 2 citations in this opinion

But see In re Chilton, 426 B.R. 612 , 2010 WL 817331 (Bankr.E.D.Tex.

green Chilton v. Moser (2012)

Rule Authority · 5th Cir. · 2 citations in this opinion

In re Chilton, 426 B.R. 612, 616 (Bankr.

green Chilton v. Moser (In re Chilton) (2012)

Rule Authority · 5th Cir.

In re Chilton, 426 B.R. 612, 616 (Bankr.E.D.Tex.2010), rev'd, 444 B.R. 548 (E.D.Tex.2011); In re Clark, 450 B.R. 858 (Bankr.W.D.Wis.2011), rev’d, No. 11-cv-482, 2012 WL 233990 (W.D.Wis.

interpreting analogous provision 11 U.S.C. § 522 (b)(3)(C)

green In re: Travis M. Hamlin and Brittany B. Hamlin (2012)

Rule Authority · 9th Cir. BAP

Trustee argued that Congress did not intend to extend the umbrella of protection for IRA assets beyond the retirees who earned those funds and encouraged the bankruptcy court to adopt the holding of In re Chilton, 426 B.R. 612, 617 (Bankr.E.D.Tex.2010), rev’d, 444 B.R. 548, 552 (E.D.Tex.2011), which concluded that funds in an inherited IRA are not exempt under § 522(d)(12) because they are not “retirement funds” intended for the debt- or’s retirement (hereinafter “Chilton I”…

green In Re Klipsch (2010)

Rule Authority · Bankr. S.D. Ind.

In re Chilton, 426 *589 B.R. 612, 2010 WL 817331 at *5 (Bankr.E.D.Tex.2010) citing In re Sims, 241 B.R. 467 (Bankr.N.D.Okla.1999).

green In Re Thiem (2011)

Cited (see also) · Bankr. D. Ariz. · signal: see also · 2 citations in this opinion

These courts determined that an inherited IRA is (1) subject to an entirely different set of rules upon the use, distribution and taxation of the funds, and (2) no longer for used for retirement purposes but is “a liquid asset which may be accessed by [the debtor] at his discretion without penalty, and which he must take as income within a relatively short period of time without regard for his retirement needs.” In re Sims, 241 B.R. 467, 470 (Bankr.N.D.Okla.1999) (Oklahoma l…

green In Re Seeling (2012)

Cited · Bankr. D. Mass. · signal: see

See In re Chilton, 426 B.R. 612, 616 (Bankr.E.D.Tex.2010), rev’d, 444 B.R. 548 (E.D.Tex.2011), affd, 674 F.3d 486 ; In re Clark, 450 B.R. 858 (Bankr.

green In Re Clark (2011)

Cited · Bankr. W.D. Wis. · signal: see

See Chilton, 426 B.R. at 613 ; rev’d, 444 B.R. 548 (E.D.Tex.2011) (inherited IRA was worth $170,000); see Tabor, 433 B.R. at 470 (inherited account had estimated value of $105, 100); see Weilhammer, 2010 WL 3431465 at *1 (inherited IRA contained at least $55,000); see Thiem, 443 B.R. at 835 (value of inherited IRA was approximately $10,700).

green In Re Ard (2010)

Cited · Bankr. M.D. Fla. · signal: see

See In re Chilton, 426 B.R. 612 (Bankr.E.D.Tex.2010); 26 U.S.C. § 402 (c)(ll)(A); U.S. Department of the Treasury, Internal Revenue Service Publication 590: Individual Retirement Arrangements, Cat.