In re Scott
United States Bankruptcy Court for the Southern District of Illinois
457 B.R. 740 (2011)
Relevant factsFree
The Scotts (plaintiffs), Chapter 7 debtors, made vehicle payments lower than the standard IRS deduction for "transportation ownership/lease expense" in their district but wanted to claim the higher standard amount rather than their lower actual payments; the bankruptcy trustee objected, seeking to limit them to their actual vehicle expenses.
IssueFree
Whether a Chapter 7 debtor may claim the full benefit of the standard deduction for an expense category, even if the debtor's actual cost is less than that standard amount.