Clark v. Rameker
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 13-299 | 7th Cir. | Mar 24, 2014 | Jun 12, 2014 | 9-0 | Sotomayor | OT 2013 |
Holding: Funds held in inherited Individual Retirement Accounts are not "retirement funds" within the meaning of 11 U.S.C. §522(b)(3)(c) and therefore not exempt from the bankruptcy estate.
Judgment: Affirmed, 9-0, in an opinion by Justice Sotomayor on June 12, 2014.
SCOTUSblog Coverage
- Argument analysis: Justices on the edge about protections for inherited retirement funds in bankrupt (Ronald Mann, April 3, 2014)
- Argument preview: Scope of protections for retirement funds in bankruptcy squarely at issue (Ronald Mann, March 19, 2014)
- Court to rule on birth-control mandate (UPDATED) (Lyle Denniston, November 26, 2013)
- Petition of the day (Mary Pat Dwyer, November 15, 2013)
| Date | Proceedings and Orders |
|---|---|
| 08/02/2013 | Application (13A147) to extend the time to file a petition for a writ of certiorari from August 19, 2013 to September 18, 2013, submitted to Justice Kagan. |
| 08/02/2013 | Application (13A147) granted by Justice Kagan extending the time to file until September 18, 2013. |
| 09/06/2013 | Petition for a writ of certiorari filed. (Response due October 7, 2013) |
| 09/30/2013 | Order extending time to file response to petition to and including October 22, 2013, for all respondents. |
| 10/22/2013 | Brief of respondents William J. Rameker, Trustee, et al. in opposition filed. |
| 11/12/2013 | DISTRIBUTED for Conference of November 26, 2013. |
| 11/12/2013 | Reply of petitioners Brandon C. Clark and Heidi K. Hefferon-Clark filed. (Distributed) |
| 11/26/2013 | Petition GRANTED. |
| 12/23/2013 | Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioners. |
| 01/08/2014 | SET FOR ARGUMENT ON Monday, March 24, 2014 |
| 01/10/2014 | Joint appendix filed. (Statement of costs filed.) |
| 01/10/2014 | Brief of petitioners Brandon C. Clark, and Heidi K. Heffron-Clark filed. |
| 01/13/2014 | Record received from U.S.C.A 7th Circuit. The record is electronic. |
| 01/17/2014 | Brief amicus curiae of G. Eric Brunstad, Jr. filed. |
| 01/17/2014 | Brief amici curiae of Tribune Company 401(K) Savings Plan, et al. filed. |
| 01/17/2014 | Brief amicus curiae of National Association of Consumer Bankruptcy Attorneys filed. |
| 02/03/2014 | CIRCULATED. |
| 02/10/2014 | Brief of respondents William J. Rameker, Trustee, et al. filed. (Distributed) |
| 02/18/2014 | Brief amicus curiae of Professor Seymour Goldberg filed. (Distributed) |
| 02/18/2014 | Brief amicus curiae of National Association of Bankruptcy Trustees filed. (Distributed) |
| 03/07/2014 | Reply of petitioners Brandon C. Clark, et ux. filed. (Distributed) |
| 03/24/2014 | Argued. For petitioners: Kannon K. Shanmugam, Washington, D. C. For respondents: Danielle Spinelli, Washington, D. C. |
| 06/12/2014 | Adjudged to be AFFIRMED. Sotomayor, J., delivered the opinion for a unanimous Court. |
| 07/14/2014 | JUDGMENT ISSUED. |
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.