Manual COOKING WITH BETTYLU

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Precedential Status: Precedential.


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Citations: B. Docket Number: Bankruptcy No. Judges: Tamara Fine-Trail.

The debtors assert that the United States claim for Internal Revenue taxes is unsecured, rather than secured as stated in the United States proof of claim. This assertion is based upon two separate contentions. First debtor argues that since the debtor's property is exempt, the claim must be treated as unsecured.

The facts are not in dispute and have been stipulated as follows:. Debtors chose federal rather than state exemptions in completing their Chapter 13 petition and accompanying schedules.

The Federal Tax Lien attaches to all the property of the debtors, including exempt property. See, e. This proposed amended Schedule C does not list the pension corpus as exempt. Under the TRS public retirement statute, the pensioner cannot assign his pension fund prior to distribution. This same restriction does not apply to pension funds, however, once they are distributed to a pensioner.

Under the TRS public retirement legislation, at the time a pensioner files for his retirement benefits, he can choose to withdraw his own contribution from the system, choose a standard pension, or choose a number of other options. Charles J.

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Cook chose to draw an option three pension in , which choice became irrevocable 45 days after the retirement effective date. Cook's previous wife, Bettylu Cook. In that Adversary Proceeding Bettylu Cook and the Texas Teachers Retirement System and the State of Texas claim that a portion of the pension claimed as an asset by Charles Cook was awarded to Bettylu Cook as her separate property in the division of marital assets which took place when Charles Cook and Bettylu Cook divorced.

Betty Lu Compton

The first assertion of the debtors, that exemption of assets renders the IRS unsecured, is withdrawn by the debtors' recognition in the stipulation that a United States lien for Internal Revenue taxes, notice of which is properly filed, attaches to exempt property. See In re Perkins, B. Ships with Tracking Number!

Obituary of Bettylu Mabel Reeves

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Bettylu Cook found in Fort Davis, TX, Pecos, TX and San Angelo, TX.

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Bettylu Cook's Phone Number, Email, Address - Spokeo

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