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IN RE COPLEY

Case No. 14-32929-KLP, Adversary Proceeding No. 14-03142-KLP.

547 B.R. 176 (2016)

IN RE: Matthew A. COPLEY and Jolinda M. Copley, Debtors. Matthew A. Copley and Jolinda M. Copley, Plaintiffs, v. United States of America, Defendant.

United States Bankruptcy Court, E.D. Virginia, Richmond Division.

Signed March 22, 2016.

Attorney(s) appearing for the Case

Martin C. Conway , The Martin Conway Law Firm, PC, Woodbridge, VA, for Plaintiffs.

Robert P. McIntosh , U.S. Attorney's Office, Richmond, VA, for Defendant.

MEMORANDUM OPINION

This matter is before the Court on cross-motions for summary judgment on the question of whether a Chapter 7 debtor may exempt and recover an overpayment of federal income taxes for the year prior to the filing of the bankruptcy, despite the authority of the federal...

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