Tennessee Code Annotated
Tenn. Code Ann. § 26-2-104 (2026)
Additional personal property absolutely exempt
✓ current as of May 2026
- (a) In addition to the exemption set out in § 26-2-105, there shall be further exempt to every resident debtor the following specific articles of personalty:
- (1) All necessary and proper wearing apparel for the actual use of debtor and family and the trunks or receptacles necessary to contain same;
- (2) All family portraits and pictures;
- (3) The family Bible and school books.
- (b) The exemption under this section is absolute, and may be exercised by the judgment debtor before or after issuance of any execution, seizure or attachment by a judgment creditor, unless a judgment creditor, is by execution, foreclosing a security agreement on such property.
Acts 1978, ch. 915, § 5; T.C.A., § 26-204, T.C.A., § 26-2-103.
Notes of Decisions
Cited in 19
cases, 1989–2012 · leading case: In Re Messing, 114 B.R. 541 (Bankr. E.D. Tenn. 1990).
In Re Messing, 114 B.R. 541 (Bankr. E.D. Tenn. 1990). “Tenn. Code Ann. § 26-2-104 (b) (Supp.1989) “relates to” ERISA and for the reasons discussed by the court in Sellers , must also fall to ERISA’s preemption provisions.”
In Re Martin, 102 B.R. 639 (Bankr. E.D. Tenn. 1989). “The debt- or claims her exemption under Tennessee law pursuant to Tenn.Code Ann. § 26-2-104 (Supp.1988) which provides in material part: 1 26-2-104.”
In Re Leamon, 121 B.R. 974 (Bankr. E.D. Tenn. 1990). “Bowman’s exemption under Tenn. Code Ann. § 26-2-104 (b) (Supp.1990) was allowed.”
Lawrence v. Jahn (In Re Lawrence), 219 B.R. 786 (E.D. Tenn. 1998). “Whenever the Tennessee Legislature has sought to create a bankruptcy exemption, it has inserted key language into the Tennessee statutes stating that the property shall either be “exempt from execution, seizure or attachment” (§§ 26-2-102, 26-2-103, 26-2-111) or, if the property…”
In Re Bowman, 109 B.R. 789 (Bankr. E.D. Tenn. 1990). “1 By their amendment, the debtors claim an exemption pursuant to Tenn.Code Ann. § 26-2-104 (Supp. 1989), quoted infra, in retirement benefits due Ernest G.”
In Re Clemmer, 184 B.R. 935 (Bankr. E.D. Tenn. 1995). “” On Schedule C, entitled “Property Claimed as Exempt,” the debtor claimed an $84,000 exemption in his “Interest in Metropolitan Life” pursuant to Tenn.Code Ann. § 26-2-104(b) (Supp.1994).”
In Re Lawrence, 205 B.R. 115 (Bankr. E.D. Tenn. 1997). “Wherever else Tennessee has sought to create an exemption, it has provided that the property in question shall be “exempt from execution, seizure or attachment,” Tenn.Code Ann. §§ 26-2-102, -111, or, if the property may be in the hands of a third person, “exempt from execution,…”
Anthis v. Copland, 270 P.3d 574 (Wash. 2012). “1998) (quoting Tenn. Code Ann. § 26-2-104 (a)). A bankruptcy court in Kansas adopted the reasoning of the Lawrence court in interpreting similar state statutes.”
In Re Dillon, 148 B.R. 852 (Bankr. E.D. Tenn. 1992). “In Schedule C to his petition, the debtor claims as exempt his interest in the IRA accounts pursuant to Tenn.Code Ann. § 26-2-104(b) (Supp. 1991).”
In Re Lebovitz, 344 B.R. 556 (Bankr. W.D. Tenn. 2006). “Tenn.Code Ann. § 26-2-104. Unlike the Bankruptcy Code, the state of Tennessee provides no specific exemption for jewelry.”
In Re Francisco, 204 B.R. 799 (Bankr. M.D. Fla. 1996). “In Martin the Bankruptcy Court construed Tenn.Code Ann. § 26-2-104 (Supp.1988) which also exempted IRA accounts.”
Forbes v. Lucas (In Re Lucas), 100 B.R. 969 (Bankr. M.D. Tenn. 1989). “Neither the trustee nor Holiday argues that the amendment to § 26-2-104(b) which took effect July 1, 1988 is applicable to this case.”
— Tenn. Code Ann. § 26-2-104(a) — 4 cases
Lawrence v. Jahn (In Re Lawrence), 219 B.R. 786 (E.D. Tenn. 1998). “Whenever the Tennessee Legislature has sought to create a bankruptcy exemption, it has inserted key language into the Tennessee statutes stating that the property shall either be “exempt from execution, seizure or attachment” (§§ 26-2-102, 26-2-103, 26-2-111) or, if the property…”
In Re Adcock, 264 B.R. 708 (D. Kan. 2000).
Susan Kay Malik v. Kafait U. Malik - Concurring (Tenn. Ct. App. 1996).
Andrea Johnson v. Clinisson Johnson (Tenn. Ct. App. 1997).
— Tenn. Code Ann. § 26-2-104(b) — 7 cases
In Re Messing, 114 B.R. 541 (Bankr. E.D. Tenn. 1990). “Tenn. Code Ann. § 26-2-104 (b) (Supp.1989) “relates to” ERISA and for the reasons discussed by the court in Sellers , must also fall to ERISA’s preemption provisions.”
In Re Martin, 102 B.R. 639 (Bankr. E.D. Tenn. 1989). “The debt- or claims her exemption under Tennessee law pursuant to Tenn.Code Ann. § 26-2-104 (Supp.1988) which provides in material part: 1 26-2-104.”
In Re Leamon, 121 B.R. 974 (Bankr. E.D. Tenn. 1990). “Bowman’s exemption under Tenn. Code Ann. § 26-2-104 (b) (Supp.1990) was allowed.”
In Re Clemmer, 184 B.R. 935 (Bankr. E.D. Tenn. 1995). “” On Schedule C, entitled “Property Claimed as Exempt,” the debtor claimed an $84,000 exemption in his “Interest in Metropolitan Life” pursuant to Tenn.Code Ann. § 26-2-104(b) (Supp.1994).”
In Re Bowman, 109 B.R. 789 (Bankr. E.D. Tenn. 1990). “1 By their amendment, the debtors claim an exemption pursuant to Tenn.Code Ann. § 26-2-104 (Supp. 1989), quoted infra, in retirement benefits due Ernest G.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.