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LEVIN v. DARE

No. IP 96-923-C H/G, Bankruptcy No. 96-00919-FJO-7.

203 B.R. 137 (1996)

Elliott D. LEVIN, Trustee, Appellant, v. Cecil Weldon Dean DARE, d/b/a Dare Plumbing Service, Appellee.

United States District Court, S.D. Indiana, Indianapolis Division.

November 19, 1996.

Attorney(s) appearing for the Case

Elliott D. Levin, Trustee, Rubin & Levin, Indianapolis, IN.

David A. Mathies, Indianapolis, IN, for Appellee.

ENTRY ON APPEAL FROM BANKRUPTCY COURT

HAMILTON, District Judge.

This appeal from a decision of the bankruptcy court presents one narrow question of law. For purposes of the exemptions of a debtor's property from a bankruptcy estate set forth in Ind.Code § 34-2-28-1, should United States currency be treated as "tangible personal property" or as "intangible personal property"? Currency does not fit neatly into either category of property, and the...

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