Cohen v. Borgman (In Re Borgman)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “In a Chapter 7 bankruptcy, a debtor’s property is liquidated and the proceeds distributed to creditors.”
• Validity of claimed state law exemption is reviewed de novo, without deferring to the bankruptcy court’s interpretation of state law.
• under applicable Colorado law, tax refund was attributable to overwithhold-ings, not to the nonrefundable CTC

Source: CourtListener parenthetical corpus (CC0).