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In re Scott

United States Bankruptcy Court for the Southern District of Illinois
457 B.R. 740 (2011)


Facts

The Scotts (plaintiffs) were chapter 7 debtors whose secured-debt payments on their vehicles were less than the standard Internal Revenue Service (IRS) deductions allowed for “transportation ownership/lease expense” in their district. The Scotts’ wanted to claim the higher standard amount for their deduction, not the lower amount they actually paid. The bankruptcy trustee objected to the Scotts’ claim for the full standard deduction and sought to only allow a deduction for their actual vehicle expenses.

Rule of Law

Issue

Holding and Reasoning (Grandy, J.)

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