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TAYLOR v. FREELAND & KRONZ

No. 91-571.

503 U.S. 638 (1992)

TAYLOR v. FREELAND & KRONZ et al.

United States Supreme Court.

Decided April 21, 1992.

Attorney(s) appearing for the Case

Timothy B. Dyk argued the cause for petitioner. With him on the briefs were Stephen J. Goodman, Peter M. Lieb, and Gary W. Short.

Phillip S. Simon argued the cause for respondents. With him on the brief was Kenneth P. Simon.*

Thomas, J., delivered the opinion of the Court, in which Rehnquist, C. J., and White, Blackmun, O'Connor, Scalia, Kennedy, and Souter, JJ., joined. Stevens, J., filed a dissenting opinion, p. 646.

Justice Thomas, delivered the opinion of the Court.

Section 522(l) of the Bankruptcy Code requires a debtor to file a list of the property that the debtor claims as statutorily exempt from distribution to creditors. Federal Rule of Bankruptcy Procedure 4003 affords creditors and the bankruptcy trustee 30 days to object to claimed exemptions. We must decide in this case whether the trustee may contest the validity of an exemption after the 30-day period if the...

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