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Kokoszka v. Belford, 417 U.S. 642 (1974)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Kokoszka v. Belford, 417 U.S. 642 (1974)
Kokoszka v. Belford No. 73-5265 Argued April 22, 1974 Decided June 19, 1974 417 U.S. 642
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. An income tax refund is "property" that passes to the trustee under § 70a(5) of the Bankruptcy Act, being "sufficiently rooted in the bankruptcy past," and not being related conceptually to or the equivalent of future wages for the purpose of giving the bankrupt wage earner a "fresh start." Lines v. Frederick, 400 U.S. 18, distinguished. Pp. 645-648.
2. The provision in the Consumer Credit Protection Act limiting wage garnishment to no more than 25% of a person’s aggregate "disposable earnings" for any pay period does not apply to a tax refund, since the statutory terms "earnings" and "disposable earnings" are confined to periodic payments of compensation and do not pertain to every asset that is traceable in some way to such compensation. Hence, the Act does not limit the bankruptcy trustee’s right to treat the tax refund as property of the bankrupt’s estate. Pp. 648-652.
479 F.2d 990, affirmed.
BURGER, C.J., delivered the opinion for a unanimous Court.
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Chicago:
U.S. Supreme Court, "Syllabus," Kokoszka v. Belford, 417 U.S. 642 (1974) in 417 U.S. 642 Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=7PBSZ59AQX7U3CA.
MLA:
U.S. Supreme Court. "Syllabus." Kokoszka v. Belford, 417 U.S. 642 (1974), in 417 U.S. 642, Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=7PBSZ59AQX7U3CA.
Harvard:
U.S. Supreme Court, 'Syllabus' in Kokoszka v. Belford, 417 U.S. 642 (1974). cited in 1974, 417 U.S. 642. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=7PBSZ59AQX7U3CA.
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