In Re: Hill

Oct 22, 2012

OUTCOME: Debtor prevailed. Court held that the proper standard related to IRS calculation as to ownership of the tax refund between joint tax filers.

Chapter 7 Trustee asserted that bankruptcy estate was entitled to 50% of joint tax refund of debtor and non-filing spouse by virtue of dissolution statute presumption of equal ownership. We argued th ... at the proper calculation was related to contributions and that Indiana was not a community property state, absent divorce no presumption of equal ownership on tax refunds existed.