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C.D. Illinois· 9/25/2003

In Re Koch

Citations

  • 299 B.R. 523
  • 2003 Bankr. LEXIS 1279
  • 92 A.F.T.R.2d (RIA) 6410
  • 2003 WL 22287383

How courts have described this case

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

  • holding that Additional Child Tax Credit is not exempt under Idaho law
  • determining that the Additional Child Tax Credit is exempt under Illinois law but that the Child Tax Credit is not
  • “[T]he key factor is the refundability of the credit. If a credit is not refundable, further inquiry need not be made.”
  • “We fail to comprehend how a benefit that may not be available to the most needy can be considered a ‘public assistance- benefit.’ ”
  • “We fail to comprehend how a benefit that may not be available to the most needy can be considered a ‘public assistance benefit.’ ”
  • “If a credit is not refundable, further inquiry need not be made. The general child tax credit, which only reduces a debtor’s tax liability, cannot be claimed as exempt.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Thomas L. Perkins

Read full opinion on CourtListener

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20 cases in this archive cite this case.

Cites

5 cases in this archive are cited by this case.

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