In re Irwin (C. C. A., 3d Cir.), 23 Am. B. R. 487, 174 Fed. 642, 98 C. C. A.

306.

Personal to bankrupt and is deemed waived if not asserted..

In re Bolinger, 6 Am. B. R. 171, 108 Fed. 374.

In re Sloan, 14 Am. B. R. 435, 135 Fed. 873.

In re Blanchard and Howard (D. C., N. Car.), 20 Am. B. R. 422, 161 Fed. 797. Failure to claim exemptions does not estop.

Goodman v. Curtis, 23 Am. B. R. 504, 174 Fed. 644, 98 C. C. A. 398.

In re Maxson (D. C., Ia.), 22 Am. B. R. 424, 170 Fed. 356.

Waiver. [See § 6, Vol. I, ante.]

In re Reinhart, 12 Am. B. R. 78, 129 Fed. 510.

In re Osborn (D. C., N. Y.), 5 Am. B. R. 111, 104 Fed. 780.

In re Kaufmann (D. C., Wis.), 16 Am. B. R. 118.

In re Pfeiffer (D. C., Pa.), 19 Am. B. R. 230, 155 Fed. 892.

In re Bolinger (supra).

Failure of bankrupt to claim exemption of wages earned prior to his adjudication constitutes a waiver.

In re Harrington (D. C., N. Y.), 29 Am. B. R. 666, 200 Fed. 1010.

Rights of execution creditor holding waiver.

In re Baughman (D. C., Pa.), 25 Am. B. R. 167, 183 Fed. 668.

May waive, but not assign.

In re Pfeiffer (D. C., Pa.), 19 Am. B. R. 230, 155 Fed. 892.

A claim of exemption in general not sufficient.

In re Exum, 31 Am. B. R. 691, 209 Fed. 716.

Burden of proof as to exemptions on bankrupt.

In re Turnbull, 5 Am. B. R. 549, 106 Fed. 666.

McGahan v. Anderson, 7 Am. B. R. 641, 113 Fed. 115, 51 C. C.. A. 92.

Payment from proceeds of sale.

In re Zack, 28 Am. B. R. 138.

Dunlap Hardware Co. v. Huddleston (C. C. A., 5th Cir.), 21 Am. B. R. 731, 167 Fed. 433, 93 C. C. A. 69.

Time and manner of claiming.- [See § 6, Vol. I, ante.]

In re McClintock, 13 Am. B. R. 606.

Seedig v. First Nat. Bank of Clifton (Tex. Ct. Civ. App.), 33 Am. B. R. 99. An extension of time for filing schedules extends bankrupt's time for claiming exemptions.

In re O'Hara (D. C., Pa.), 20 Am. B. R. 714, 162 Fed. 325.

Amending schedules so as to benefit particular creditor not permitted.

In re Merry, 29 Am. B. R. 829, 201 Fed. 369.

Property set apart as exempt forms no part of estate in bankruptcy.— [See § 70, Vol. II, ante.]

Lockwood v. Exchange Bank, 10 Am. B. R. 107, 190 U. S. 294, 47 L. Ed. 1061. In re Brumbaugh, 12 Am. B. R. 204, 128 Fed. 971. Jewett v. Huffman, 13 Am. B. R. 738.

In re Bender (D. C., O.), 17 Am. B. R. 895. McKenny v. Cheny, 11 Am. B. R. 54.

In re Hill, 2 Am. B. R. 798, 96 Fed. 185.

In re Yeager (D. C., Pa.), 25 Am. B. R. 51, 182 Fed. 951.

In re Rising, 27 Am. B. R. 519.

In re MacKissac, 22 Am. B. R. 817, 171 Fed. 279.

Gregory Co. v. Bristol (In re Cale) (C. C. A., 8th Cir.), 26 Am. B. R. 938, 191 Fed. 31, 111 C. C. A. 89.

A trustee may not recover, as a preference, exempt property or the proceeds thereof, transferred by the bankrupt within the four months period. Vitzthum v. Large (D. C., Ia.), 20 Am. B. R. 666, 162 Fed. 685. Application of Sec. 67-f.

Provisions of § 67-f do not defeat rights in exempt property acquired by contract or waiver and these may be enforced or foreclosed by judgments obtained after petition in bankruptcy was filed.

C., B. and Q. R. R. Co. v. Hall (U. S. Sup.), 30 Am. B. R. 619, 229 U. S. 511, 57 L. Ed. 1306, affg. Hall v. C., B. and Q. R. R. Co., 25 Am. B. R. 53, 88 Neb. 20.

In re Forbes (C. C. A., 9th Cir.), 26 Am. B. R. 355, 186 Fed. 79.

Contra. Jewett Bros. v. Huffman, 13 Am. B. R. 738.

Compare In re Downing, 15 Am. B. R. 423, 148 Fed. 120.

In re Snyder, 32 Am. B. R. 500, 216 Fed. 989.

Court of bankruptcy has jurisdiction to determine the merits of a bankrupt's claim to exemptions.

In re Castleberry, 16 Am. B. R. 159, 143 Fed. 1018. In re Camp, 1 Am. B. R. 165, 91 Fed. 745.

In re Hatch, 4 Am. B. R. 349, 102 Fed. 280.

Ingram v. Wilson, 11 Am. B. R. 192, 125 Fed. 913.

McGahan v.

In re Lucius, 10 Am. B. R. 653, 124 Fed. 455 and cases cited.
Anderson (C. C. A., 4th Cir.), 7 Am. B. R. 641, 113 Fed. 115, 51 C. C. A. 92.
In re Mackissic, 22 Am. B. R. 817, 171 Fed. 259.
In re Remmerde, 30 Am. B. R. 701, 206 Fed. 822.
Enforcement of order.

In re Hartsell, 15 Am. B. R. 177, 140 Fed. 30.
Liability of exempt property for costs and fees.
In re Castleberry (supra).

In re Bean (supra).

In re Castleberry (supra).

In re Hines (D. C., W. Va.), 9 Am. B. R. 27, 117 Fed. 790.

As affecting stay of discharge.

In re Mitchell, 23 Am. B. R. 707, 175 Fed. 877.

Effect of concealment. of assets.

Bankrupt forfeits.

[See § 6, Vol. I, ante.]

In re Schafer (D. C., Pa.), 18 Am. B. R. 361, 151 Fed. 505.

In re Ansley Bros. (D. C., N. Car.), 18 Am. B. R. 457, 153 Fed. 983.

In re Alex (D. C., Pa.), 15 Am. B. R. 450, 141 Fed. 483.

In re Leverton (D. C., Pa.), 19 Am. B. R. 426, 155 Fed. 925.
In re Taylor (D. C., Colo.), 7 Am. B. R. 410, 114 Fed. 607.
In re Yost (D. C., Pa.), 9 Am. B. R. 153, 117 Fed. 792.
In re Evans (D. C., N. Car.), 8 Am. B. R. 730, 116 Fed. 909.
In re Denson, 28 Am. B. R. 162, 195 Fed. 857.

In re Cochran (D. C., Ga.), 26 Am. B. R. 459, 185 Fed. 913.

In re Gerber (C. C. A., 9th Cir.), 26 Am. B. R. 608, 186 Fed. 693, 108 C. C. A. 511.

Contra. In re Park (D. C., Ark.), 4 Am. B. R. 432, 102 Fed. 602.
In re Rothschild (D. C., Ga.), 6 Am. B. R. 43.

Not allowed out of voidable preference surrendered or recovered.
In re Wishnefsky (D. C., N. J.), 24 Am. B. R. 798, 181 Fed. 896.

Right to exemptions in property purchased with intent of not paying therefor. In re Hammond, 28 Am. B. R. 811.

Denied because of false statement to agency.

In re Peacock (D. C., Ga.), 30 Am. B. R. 179, 203 Fed. 191.

In re Dobbs, 22 Am. B. R. 801, 175 Fed. 319.

Practice on exemptions.-[See § 6, Vol. 1, ante.]

Schedule of exemptions.

In re McClintock, 13 Am. B. R. 607.

Lipman v. Stein (C. C. A., 3d Cir.), 14 Am. B. R. 30, 134 Fed. 235, 67 C. C. A. 17, affg. 12 Am. B. R. 384; Burke v. Guarantee Title & Trust Co. (C. C. A., 3d Cir.), 14 Am. B. R. 31, 134 Fed. 562, 67 C. C. A. 486.

In re Groves (D. C., O.), 6 Am. B. R. 728.

In re Luby, 18 Am. B. R.

In re J. E. Maynard & Co.

Claim in alternative.

801, 155 Fed. 659.

(D. C., Ga.), 25 Am. B. R. 732, 183 Fed. 823.

In re Kelly, 28 Am. B. R. 730, 199 Fed. 984.

Petition of bankrupt for payment of exemptions in cash.

In re Andrews & Simonds (D. C., Mich.), 27 Am. B. R. 116, 193 Fed. 776.
Amendment of bankrupt's schedule as to exemptions permitted.

In re White, 11 Am. B. R. 556, 128 Fed. 513.

In re Duffy, 9 Am. B. R. 358, 118 Fed. 926.

In re Fisher (D. C., Va.), 15 Am. B. R. 652, 142 Fed. 205.

Goodman v. Curtis (C. C. A., 5th Cir.), 23 Am. B. R. 504, 174 Fed. 644, 98

C. C. A. 398.

In re Maxson (D. C., Ia.), 22 Am. B. R. 424, 170 Fed. 356.

Must be seasonably made.

In re Von Kern (D. C., Pa.), 14 Am. B. R. 403, 135 l'ed. 447.

In re Nunn (D. C., Ga.), 2 Am. B. R. 664.

In re Sharr, 15 Am. B. R. 491.

In re Neal (D. C., O.), 14 Am. B. R. 550.

In re Wilson, 6 Am. B. R. 287, 108 Fed. 197.

In re White (supra).

Trustee's rights and duties as to exemptions.

In re Friedrich, 3 Am. B. R. 801, 100 Fed. 284.

In re Manning (D. C., Pa.), 7 Am. B. R. 571, 112 Fed. 948.

In re Reese, 8 Am. B. R. 411, 115 Fed. 993.

In re Groves, 6 Am. B. R. 728.

In re Brown, 4 Am. B. R. 46, 100 Fed. 441.

In re Campbell (D. C., Va.), 10 Am. B. R. 723, 124 Fed. 417.

In re Ellis, 10 Am. B. R. 754.

In re Soper (D. C., Neb.), 22 Am. B. R. 868, 173 Fed. 116.

In re Finklestein (D. C., Pa.), 27 Am. B. R. 229, 192 Fed. 738.

Duty of trustee to set apart when State law permits exemptions in partnership property.

In re Andrews and Simonds (D. C., Mich.), 27 Am. B. R. 116, 193 Fed. 776. Should report within twenty days after appointment.

In re McClintock (D. C., O.), 13 Am. B. R. 606.

On exceptions by trustee to bankrupts' exemptions, testimony of witnesses other than the bankrupt not admissible.

In re Sisklind, 32 Am. B. R. 69.

No notice to creditors required upon hearing on objections to trustee's report.

Sheridan State Bank v. Rowell, 32 Am. B. R. 747, 212 Fed. 529.

Creditor may except to report.

In re White, 4 Am. B. R. 613, 103 Fed. 774.

In re Campbell (D. C., Va.), (supra).

Exceptions filed more than twenty days after the filing of trustee's report on exemptions are too late.

In re Amos (D. C., Ga.), 19 Am. B. R. 804.

See, as to adding new grounds of objection after twenty days.

In re Cotton & Preston (D. C., Ga.), 23 Am. B. R. 586, and s. c. 25 Am. B. R. 532, 183 Fed. 190.

Bankrupt also may except to trustee's report.

In re Ellis (D. C., O.), (supra).

No jury trial of question under § 19.

In re Thedford, 27 Am. B. R. 354 and cases cited.
Notes containing waiver.- See § 6, ante, p. 302.
Personal to creditor favored.

In re Black, 4 Am. B. R. 776, 104 Fed. 28.

In re Tune, 8 Am. B. R. 285, 115 Fed. 906.

Zumpfe v. Schultz, 20 Am. B. R. 916, 35 Pa. Super. Ct. 106.

In re Meredith (D. C., Ga.), 16 Am. B. R. 331, 144 Fed. 230.

Bankrupt's right to, not affected by fact that he had given notes containing a waiver thereof.

In re Goodman (Goodman v. Curtis), 23 Am. B. B. 504, 174 Fed. 664, 98 C. C. A. 398.

In re Loden (D. C., Ga.), 25 Am. B. R. 917, 184 Fed. 965.

Partnership assets.

In South Dakota no right of excmption in partnership assets.

In re Novak (D. C., S. Dak.), 18 Am. B. R. 236, 150 Fed. 602; In re Abrams, 34 Am. B. R. 552.

In re I. S. Vickerman & Co. (D. C., S. Dak.), 29 Am. B. R. 298, 199 Fed. 589. So in New Jersey, Maryland, Pennsylvania, Oklahoma and Arkansas. In re Prince & Walter (D. C., Pa.), 12 Am. B. R. 675, 131 Fed. 546; In re Demarest (D. C., N. J.), 6 Am. B. R. 232, 110 Fed. 638; In re Rushmore, 24 Am. B. R. 55. In Washington. In re Phillips, 31 Am. B. R 597, 209 Fed. 490. In re Scheier, 26 Am. B. R. 739, 188 Fed. 744.

Jennings v. Wm. A. Stannus & Son (C. C. A., 9th Cir.), 27 Am. B. R. 384, 386, 191 Fed. 347, 112 C. C. A. 91.

In re Beauchamp (D. C., Md.), 4 Am. B. R. 151, 101 Fed. 106.

In re Golden Rule Mercantile Co. (D. C., Okla.), 21 Am. B. R. 397.

North Carolina rule.

In re J. M. Monroe & Co. (D. C., No. Car.), 19 Am. B. R. 255, 156 Fed. 216.

In re Fowler & Co. (D. C., N. Car.), 16 Am. B. R. 580, 145 Fed. 270.

In re Gartner Hancock Lumber Co., 22 Am. B. R. 898, 173 Fed. 153.
Georgia rule.

In re Rutland Grocery Co., 26 Am. B. R. 942, 189 Fed. 765.

In re Camp, 1 Am. B. R. 165, 91 Fed. 745.

Michigan rule.

In re Andrews & Simonds, 27 Am. B. R. 116, 193 Fed. 776.
Mississippi rule.

In re H. W. Bundy & Co., 33 Am. B. R. 289, 218 Fed. 711.
Payment from assets of dissolved partnership.

In re Koller (D. C., Pa.), 27 Am. B. R. 414.

In re Rudnick (D. C., Wash.), 4 Am. B. R. 531, 102 Fed. 750.
As affected by kind of property claimed.

Cases very numerous and differ largely in the various states; wearing apparel, implements of trade, household furniture to limited amount are exempt in most states.

Page v. Edmunds, 9 Am. B. R. 277, 187 U. S. 596, 47 L. Ed. 318.

In re Herbold, 14 Am. B. R. 116.

(Wearing apparel), In re Stokes (D. C., N. Y.), 4 Am. B. R. 560.

In re Leech (C. C. A., 6th Cir.), 22 Am. B. R. 599, 171 Fed. 622, 96 C. C. A. 424.

As to crops, see,

In re Sullivan (Ia.) (C. C. A., 8th Cir.), 17 Am. B. R. 578, 148 Fed. 815, 78 C. C. A. 505, affg. 16 Am. B. R. 87, 142 Fed. 620.

Olmstead-Stevenson Co. v. Miller (C. C. A., 9th Cir.), 36 Am. B. R. 816. Pension money.

Iu re Bean, 4 Am. B. R. 53, 100 Fed. 262.

In re Stout, 6 Am. B. R. 505, 109 Fed. 794.

In re Ellithorpe, 7 Am. B. R. 18, 111 Fed. 163.
Insurance policies.

In re Phelps (D. C., N. Y.), 15 Am. B. R. 170.

In re Scheld (C. C. A., 9th Cir.), 5 Am. B. R. 102, 104 Fed. 870, 44 C. C. A. 233.

Steele v. Buel (C. C. A., 8th Cir.), 5 Am. B. R. 165, 104 Fed. 968, 44 C. C. A. 287.

In re White (C. C. A., 2d Cir.), 23 Am. B. R. 90, 174 Fed. 333, 98 C. C. A. 205.

Goodman v. Curtis (C. C. A., 5th Cir.), 23 Am. B. R. 504, 174 Fed. 644, 98 C. C. A. 398.

Homesteads. [See § 6, Vol. I, ante.]

In re Rhodes, 6 Am. B. R. 173.

In re Tollett, 5 Am. B. R. 404, 106 Fed. 866.

In re Buelow, 3 Am. B. R. 389, 98 Fed. 86.

In re Gibbs, 4 Am. B. R. 619, 103 Fed. 782.

In re Paramore & Ricks (D. C., N. Car.), 19 Am. B. R. 126, 156 Fed. 208.

In re Fisher (D. C. Va.), 15 Am. B. R. 652, 142 Fed. 205.

In re Barrett ( D. C., Ore.), 16 Am. B. R. 46.

Cowan v. Burchfield (D. C., Ala.), 25 Am. B. R. 293, 180 Fed. 614.

Newberry Shoe Co. v. Collier, 25 Am. B. R. 130.

When purchase price of homestead is unpaid.

In re Nunemaker (D. C., O.), 30 Am. B. R. 697, 208 Fed. 491.

Brandt, Trustee v. Mayhew (C. C. A., 9th Cir.), 33 Am. B. R. 845, 218 Fed. 422, 134 C. C. A. 210.

In re Anderson (D. C., Ga.), 35 Am. B. R. 487, 224 Fed. 790.

In re Youngstrom (C. C. A., 8th Cir.), 18 Am. B. R. 572, 153 Fed. 98, 82 C. C. A. 232.

In re Jeffers (D. C., Ga.), 17 Am. B. R. 368.

In re Sale (C. C. A., 6th Cir.), 16 Am. B. R. 235, 143 Fed. 310, 74 C. C. A. 448. In re Letson (Okla.), (C. C. A., 8th Cir.), 19 Am. B. R. 506, 157 Fed. 78, 84 C. C. A. 582.

Sullivan et al. v. Mussey (C. C. A., 5th Cir.), 25 Am. B. R. 781, 184 Fed. 60, 107 C. C. A. 78, affg. In re Mussey (D. C., Tex.), 25 Am. B. R. 91, 179 Fed. 1007.