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[Download] "Ryd Wallerstedt and Colleen Wallerstedt v. David A. Sosne" by United States Court of Appeals for the Eighth Circuit ~ eBook PDF Kindle ePub Free

Ryd Wallerstedt and Colleen Wallerstedt v. David A. Sosne

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eBook details

  • Title: Ryd Wallerstedt and Colleen Wallerstedt v. David A. Sosne
  • Author : United States Court of Appeals for the Eighth Circuit
  • Release Date : January 15, 1991
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 71 KB

Description

David A. Sosne, trustee in the bankruptcy proceeding of Ryd and Colleen Wallerstedt, appeals from the district courts decision permitting the Wallerstedts to exempt certain state and federal income tax refunds from the bankruptcy estate under Mo. Rev. Stat. ? 525.030(2) (1986). The trustee argues that when withheld and forwarded to the respective governmental treasuries, the Wallerstedts wages lost their character as earnings, and also that by its express language, the Missouri garnishment statute does not apply to income tax refunds. We reverse the district courts judgment and hold that the Wallerstedts tax refunds are no longer earnings and are not exempt from the bankruptcy estate under Missouri law.


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