In Re Sparks

How courts have described this case

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

• finding “no discernable critical distinction between exempt funds held in a bank or investment account and funds retained in the U.S. Treasury and returned as a tax refund as long as those funds are reasonably traceable”
• “Kokoszka ... [was] narrowly decided and therefore not appropriate authority to support the expansive precept that all otherwise exempt funds are transformed when withheld and subsequently returned as a tax refund.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• In Re Wood
  S.D. Ohio· 2011-09-27· cited 6×
• In re Maine
  S.D. Ohio· 2011-11-18· cited 4×