Petition of the day
The petition of the day is:
Issue: Whether an individual retirement account that a debtor has inherited is exempt from the debtor’s bankruptcy estate under Section 522 of the Bankruptcy Code, 11 U.S.C. 522, which exempts “retirement funds to the extent that those funds are in a fund or account that is exempt from taxation” under certain provisions of the Internal Revenue Code.
Recommended Citation: Mary Pat Dwyer, Petition of the day, SCOTUSblog (Nov. 14, 2013, 10:13 PM), http://www.scotusblog.com/2013/11/petition-of-the-day-505/