taylor
freeland
kronz
argued
march
decided
april
schedule
filed
pursuant
bankruptcy
code
debtor
davis
listed
exempt
property
expected
proceeds
pending
employment
discrimination
suit
petitioner
taylor
trustee
davis
bankruptcy
estate
object
claimed
exemption
within
period
allowed
federal
rule
bankruptcy
procdure
however
upon
later
learning
discrimination
suit
settled
substantial
sum
taylor
filed
complaint
bankruptcy
respondents
davis
attorneys
suit
demanding
turn
settlement
proceeds
property
davis
estate
concluding
davis
statutory
basis
claiming
proceeds
exempt
ordered
respondents
return
taylor
sum
sufficient
pay
davis
unpaid
creditors
district
affirmed
appeals
reversed
holding
bankruptcy
erred
davis
claimed
money
question
exempt
taylor
failed
object
claimed
exemption
timely
manner
held
trustee
may
contest
validity
claimed
exemption
rule
period
expired
even
though
debtor
colorable
basis
claiming
exemption
pp
parties
agree
davis
statutory
right
exempt
small
portion
lawsuit
proceeds
let
alone
full
amount
taylor
apparently
made
valid
objection
provides
inter
alia
property
claimed
exempt
exempt
nless
party
interest
objects
specify
time
objecting
acted
promptly
rule
establishes
objections
period
trustees
creditors
unless
within
period
time
granted
pp
however
taylor
failure
promptly
object
precludes
challenging
validity
exemption
time
regardless
whether
davis
colorable
statutory
basis
claiming
negative
implication
rule
indicates
trustee
may
object
days
unless
extension
time
granted
extension
allowed
bankruptcy
case
made
settlement
proceeds
exempt
rejects
taylor
argument
order
discourage
debtors
claiming
meritless
exemptions
merely
hopes
one
object
may
invalidate
exemption
expiration
period
debtor
good
faith
reasonably
disputable
basis
claiming
extent
various
code
rules
provisions
aimed
penalizing
debtors
attorneys
improper
conduct
fail
limit
bad
faith
exemption
claims
congress
rather
may
rewrite
include
good
faith
requirement
pp
taylor
assertion
code
permits
courts
disallow
exemptions
claimed
good
faith
despite
absence
timely
objections
exemptions
considered
since
argument
first
raised
taylor
opening
brief
merits
neither
raised
resolved
lower
courts
pp
thomas
delivered
opinion
rehnquist
white
blackmun
scalia
kennedy
souter
joined
stevens
filed
dissenting
opinion
post
timothy
dyk
argues
cause
petitioner
briefs
stephen
goodman
peter
lieb
gary
short
phillip
simon
argued
cause
respondents
brief
kenneth
simon
gary
klein
daniel
haller
filed
brief
mon
valley
unemployed
committee
et
al
amici
curiae
urging
affirmance
justice
thomas
delivered
opinion
section
bankruptcy
code
requires
debtor
file
list
property
debtor
claims
statutorily
exempt
distribution
creditors
federal
rule
bankruptcy
procedure
affords
creditors
bankruptcy
trustee
days
object
claimed
exemptions
must
decide
case
whether
trustee
may
contest
validity
exemption
period
debtor
colorable
basis
claiming
exemption
debtor
case
emily
davis
declared
bankruptcy
pursuing
employment
discrimination
claim
state
courts
relevant
proceedings
began
davis
filed
complaint
pittsburgh
commission
human
relations
davis
alleged
employer
trans
world
airlines
twa
denied
promotions
basis
race
sex
commission
held
davis
liability
calculate
damages
owed
twa
pennsylvania
common
pleas
reversed
commission
pennsylvania
commonwealth
reversed
reinstated
commission
determination
liability
twa
next
appealed
pennsylvania
october
appeal
pending
davis
filed
chapter
bankruptcy
petition
petitioner
robert
taylor
became
trustee
davis
bankruptcy
estate
respondents
wendell
freeland
richard
kronz
law
firm
represented
davis
discrimination
suit
schedule
filed
bankruptcy
davis
claimed
exempt
property
money
expected
win
discrimination
suit
twa
described
property
proceeds
lawsuit
davis
twa
claim
lost
wages
listed
value
unknown
app
performing
duty
trustee
taylor
held
required
initial
meeting
creditors
january
see
rle
bkrtcy
proc
meeting
respondents
told
taylor
estimated
davis
might
win
suit
twa
several
days
meeting
taylor
wrote
letter
respondents
telling
considered
potential
proceeds
lawsuit
property
davis
bankruptcy
estate
also
asked
respondents
details
suit
respondents
described
procedural
posture
case
expressed
optimism
might
settle
twa
taylor
decided
object
claimed
exemption
record
reveals
taylor
doubted
lawsuit
value
taylor
one
point
explained
past
experience
examining
debtors
indicate
potential
lawsuits
turn
advantageous
many
might
wind
settling
far
within
exemption
limitation
app
taylor
also
said
thought
davis
discrimination
claim
twa
might
nullity
taylor
proved
mistaken
october
pennsylvania
affirmed
commonwealth
determination
twa
discriminated
davis
subsequent
settlement
issue
damages
twa
agreed
pay
davis
total
twa
paid
part
amount
issuing
check
made
davis
respondents
davis
apparently
signed
check
respondents
payment
fees
twa
paid
remainder
means
upon
learning
settlement
taylor
filed
complaint
respondents
bankruptcy
demanded
respondents
turn
money
received
davis
considered
property
davis
bankruptcy
estate
respondents
argued
keep
fees
davis
claimed
proceeds
lawsuit
exempt
bankruptcy
sided
taylor
concluded
davis
statutory
basis
claiming
proceeds
lawsuit
exempt
ordered
respondents
return
approximately
taylor
sum
sufficient
pay
davis
unpaid
creditors
davis
bkrtcy
wd
district
affirmed
davis
wd
appeals
third
circuit
reversed
appeals
held
bankruptcy
require
respondents
turn
money
davis
claimed
exempt
taylor
failed
object
claimed
exemption
timely
manner
granted
certiorari
affirm
ii
debtor
files
bankruptcy
petition
property
becomes
property
bankruptcy
estate
see
code
however
allows
debtor
prevent
distribution
certain
property
claiming
exempt
section
allowed
davis
choose
exemptions
afforded
state
law
federal
exemptions
listed
section
procedure
claiming
exemptions
objecting
claimed
exemptions
follows
debtor
shall
file
list
property
debtor
claims
exempt
subsection
section
unless
party
interest
objects
property
claimed
exempt
list
exempt
trustee
creditor
may
file
objections
list
property
claimed
exempt
within
days
conclusion
meeting
creditors
held
pursuant
rule
unless
within
period
time
granted
taylor
acknowledges
rule
establishes
period
objecting
exemptions
nless
party
interest
objects
property
claimed
exempt
exempt
argues
nonetheless
failure
object
preclude
challenging
exemption
time
taylor
view
rule
serve
narrow
judicial
inquiry
validity
exemption
days
preclude
judicial
inquiry
altogether
particular
maintains
courts
may
invalidate
claimed
exemption
expiration
period
debtor
good
faith
reasonably
disputable
basis
claiming
case
taylor
asserts
davis
colorable
basis
claiming
lawsuit
proceeds
exempt
thus
lacked
good
faith
taylor
justifies
interpretation
arguing
requiring
debtors
file
claims
good
faith
discourage
claiming
meritless
exemptions
merely
hopes
one
object
taylor
stand
alone
reading
several
courts
appeals
adopted
position
upon
similar
reasoning
see
peterson
dembs
sherk
reject
taylor
argument
davis
claimed
lawsuit
proceeds
exempt
list
filed
bankruptcy
section
repeat
says
nless
party
interest
objects
property
claimed
exempt
list
exempt
rule
gives
trustee
creditors
days
initial
creditors
meeting
object
negative
implication
rule
indicates
creditors
may
object
days
unless
within
period
time
granted
bankruptcy
extend
period
section
therefore
made
property
exempt
taylor
contest
exemption
time
whether
davis
colorable
statutory
basis
claiming
deadlines
may
lead
unwelcome
results
prompt
parties
act
produce
finality
case
despite
respondents
repeatedly
told
taylor
object
claimed
exemption
taylor
know
value
potential
proceeds
lawsuit
sought
hearing
issue
see
rule
asked
bankruptcy
extension
time
object
see
rule
done
neither
taylor
seek
deprive
davis
respondents
exemption
taylor
suggests
holding
create
improper
incentives
asserts
lead
debtors
claim
property
exempt
chance
trustee
creditors
whatever
reason
fail
object
claimed
exemption
time
asserts
requirement
good
faith
prevent
eighth
circuit
termed
exemption
declaration
peterson
supra
concern
however
cause
us
alter
interpretation
debtors
attorneys
face
penalties
various
provisions
engaging
improper
conduct
bankruptcy
proceedings
see
authorizing
denial
discharge
presenting
fraudulent
claims
rule
requiring
filings
verified
contain
unsworn
declaration
truthfulness
penalty
perjury
rule
authorizing
sanctions
signing
certain
documents
well
grounded
fact
warranted
existing
law
good
faith
argument
extension
modification
reversal
existing
law
imposing
criminal
penalties
fraud
bankruptcy
cases
provisions
may
limit
bad
faith
claims
exemptions
debtors
extent
congress
may
enact
comparable
provisions
address
difficulties
taylor
predicts
follow
decision
authority
limit
application
exemptions
claimed
good
faith
taylor
also
asserts
courts
may
consider
validity
exemption
different
provision
bankruptcy
code
despite
failure
object
timely
manner
provision
may
issue
order
process
judgment
necessary
appropriate
carry
provisions
title
provision
title
providing
raising
issue
party
interest
shall
construed
preclude
sua
sponte
taking
action
making
determination
necessary
appropriate
enforce
implement
orders
rules
prevent
abuse
process
ibid
emphasis
added
decline
consider
case
taylor
raised
argument
first
time
opening
brief
merits
rule
makes
clear
nly
questions
set
forth
petition
certiorari
fairly
included
therein
considered
rule
brief
merits
raise
additional
questions
change
substance
questions
already
presented
petition
see
yee
escondido
addition
said
rdinarily
decide
questions
raised
resolved
lower
youakim
miller
per
curiam
principles
help
maintain
integrity
process
certiorari
cf
oklahoma
city
tuttle
decides
questions
consider
procedures
allowing
able
counsel
argue
us
alter
questions
devise
additional
questions
last
minute
thwart
system
see
unusual
circumstances
warrant
addressing
taylor
argument
time
berkemer
mccarty
judgment
appeals
affirmed
authority
limit
application
exemptions
claimed
good
faith
ante
deny
however
ample
authority
hold
doctrine
equitable
tolling
applies
limitations
period
federal
rule
bankruptcy
procedure
view
result
supported
strong
equitable
considerations
also
common
law
widespread
practice
bankruptcy
courts
text
rule
derived
code
part
former
bankruptcy
rule
shifted
emphasis
earlier
rule
placing
burden
debtor
list
exemptions
burden
parties
interest
raise
objections
rule
particular
fills
gap
remains
silent
time
parties
interest
must
file
objections
rule
provides
period
objections
although
adoption
rule
furthered
interest
orderly
administration
suggestion
put
effect
order
avoid
prejudice
debtor
thus
identifiable
reason
ordinary
tolling
principles
apply
contexts
also
apply
bankruptcy
proceedings
indeed
generally
equitable
character
bankruptcy
makes
especially
appropriate
apply
rules
context
familiar
learning
harsh
consequences
federal
statutes
limitations
avoided
times
relying
either
fraudulent
concealment
undiscovered
fraud
toll
period
limitation
example
bailey
glover
wall
described
two
situations
strict
letter
general
statutes
limitation
followed
first
situation
ignorance
fraud
produced
affirmative
acts
guilty
party
concealing
facts
second
party
injured
fraud
remains
ignorance
without
fault
want
diligence
care
part
former
involves
fraudulent
concealment
latter
defines
undiscovered
fraud
concluded
bailey
fraudulent
concealment
issue
case
tolls
running
statute
limitations
fraud
concealed
character
conceal
hold
otherwise
reasoned
make
law
designed
prevent
fraud
means
made
successful
secure
holmberg
armbrecht
extended
reach
tolling
doctrine
observed
read
every
federal
statute
limitation
case
even
fraud
even
assumed
trustee
failed
exercise
due
diligence
remains
true
parties
injured
trustee
failure
object
within
period
innocent
creditors
moreover
apparently
undisputed
legitimate
basis
claim
exemption
entire
award
see
ante
circumstances
unless
debtor
establish
prejudice
caused
trustee
failure
object
promptly
hold
filing
frivolous
claim
exemption
tantamount
fraud
purposes
deciding
period
begins
run
ii
essence
also
position
adopted
numerous
bankruptcy
courts
three
courts
appeals
period
years
held
failure
make
timely
objection
dispositive
rule
notwithstanding
example
hackett
ed
explained
quitable
considerations
dictate
debtor
allowed
exemptions
obviously
entitled
view
echoed
rollins
ed
debtor
make
property
exempt
simply
claiming
exempt
apparent
legal
basis
exemption
situation
trustee
failure
object
claim
exemption
within
time
limit
rule
create
exemption
recently
ehr
ed
reaffirmed
approach
staniforth
wd
one
explained
read
strictly
rule
section
support
appellants
position
concerning
waiver
courts
followed
appellants
interpretation
provisions
instead
courts
hold
exemption
must
apparent
legal
basis
exemption
overcome
untimely
objection
stutterheim
equitable
principles
motivated
bankruptcy
courts
best
encapsulated
bennett
wd
explained
apply
rule
rigidly
encourage
debtor
claim
property
exempt
thus
leaving
trustee
creditors
sift
myriad
claimed
exemptions
assess
validity
policy
result
reversion
law
streets
bare
possession
constituting
nine
ten
parts
law
orderly
administration
estates
replaced
uncertainty
constant
litigation
outright
anarchy
although
several
courts
appeals
bankruptcy
courts
go
far
courts
preferring
instead
case
untimely
objection
examine
claimed
exemption
determine
good
faith
statutory
basis
exemption
nevertheless
eschewed
literal
reading
statute
rule
adopted
today
believed
important
strike
proper
balance
avoiding
undesirable
effect
exemption
declaration
yet
permitting
trustee
another
bite
debtor
apple
debtor
claimed
certain
property
exempt
good
faith
peterson
see
sherk
demos
trustee
succeed
either
approach
whether
always
permitted
entertain
objection
claimed
exemption
least
case
closed
claimed
exemption
invalid
whether
claimed
exemption
lacks
good
faith
statutory
basis
mean
case
review
debtor
claimed
exemption
parties
acknowledge
debtor
claim
statutory
basis
claimed
exemption
full
award
neither
backpay
tort
recovery
exempt
iii
practice
lower
courts
motivated
equitable
considerations
also
requirement
set
forth
section
explicitly
provides
debtor
shall
file
list
property
debtor
claims
exempt
subsection
section
subsection
limits
exemptions
claimed
debtor
property
exempt
federal
law
state
local
law
applicable
date
filing
petition
debtor
claims
exemptions
even
arguably
satisfy
condition
good
reason
hold
filing
comply
therefore
day
objection
period
begin
run
one
noted
debtor
may
select
manner
exemptions
purpose
served
inclusion
terms
kingsbury
bkrtcy
declined
conclude
congress
added
requirements
property
exempted
federal
law
state
law
local
law
refused
grant
meaning
ibid
emphasis
omitted
iv
disposition
case
straightforward
regards
meaning
statute
rule
plain
end
case
doubt
however
debtor
trustee
guilty
fraud
readily
ignore
treats
insurmountable
barrier
plain
meaning
equities
case
strong
fraud
implicated
power
reach
result
despite
plain
meaning
barrier
exactly
bailey
glover
wall
bailey
guided
common
law
principles
supported
tolling
statutes
limitations
addition
experience
bankruptcy
courts
recognized
need
similar
rule
achieve
equitable
results
fair
administration
cases
kind
view
mistake
adopt
strict
letter
approach
justice
requires
searching
inquiry
accordingly
respectfully
dissent
footnotes
trustee
creditor
may
file
objections
list
property
claimed
exempt
within
days
conclusion
meeting
creditors
held
pursuant
rule
filing
amendment
list
supplemental
schedules
unless
within
period
time
granted
copies
objections
shall
delivered
mailed
trustee
person
filing
list
attorney
person
tolling
statute
limitations
limited
cases
fraud
medical
malpractice
suits
example
long
endorsed
view
statute
limitations
bar
claim
one
blameless
ly
ignoran
injury
rather
statute
limitations
begin
run
knowledge
injury
urie
thompson
bankruptcy
courts
however
read
statute
rule
narrowly
refused
examine
exemption
absence
timely
objection
see
bradlow
duncan
wd
payton
wd
tex
kretzer
gullickson
wd
although
hawn
ed
took
similar
view
least
recognized
result
might
different
evidence
debtor
fraudulently
negligently
concealed
facts
trustee
creditors
bankruptcy
courts
understandably
reluctant
encourage
policy
contribute
overburdening
bankruptcy
system
counsel
trustee
explained
last
year
bankruptcy
filings
bankruptcy
judges
deal
filings
real
need
part
bankruptcy
courts
rely
good
faith
debtors
claiming
exemptions
otherwise
whole
system
collapse
tr
oral
arg
example
trustee
alone
approximately
two
three
hundred
cases
year
typical
bankruptcy
trustees
across
country
parties
stipulated
debtor
case
never
closed
app
debtor
claimed
exemptions
case
failed
satisfy
statutory
basis
also
failed
provide
even
basic
information
necessary
inform
trustee
adequately
exemption
example
debtor
indicated
schedule
property
claimed
exempt
form
claiming
roceeds
lawsuit
value
unknown
app
although
value
full
award
ended
amounting
amount
approximately
required
satisfy
claims
creditors
debtor
never
amended
schedule
reflect
precise
value
award