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Rousey v. Jacoway
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Rousey v. Jacoway : ウィキペディア英語版
Rousey v. Jacoway

''Rousey v. Jacoway'', 544 U.S. 320 (2005), was a bankruptcy case decided by the United States Supreme Court in which the Court held that Individual Retirement Accounts (IRAs) qualify for certain exemptions under Title 11 of the United States Code.
== Background ==
Richard and Betty Jo Rousey filed a joint Chapter 7 bankruptcy petition in the United States Bankruptcy Court for the Western District of Arkansas. They petitioned the court to shield portions of their IRAs from their creditors under section 522(d)(10)(E) of the United States Bankruptcy Code (). Jill Jacoway, the Chapter 7 trustee, objected to the petition, and the court sustained the objection. The Bankruptcy Appellate Panel and the Eight Circuit Court of Appeals both affirmed.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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