Case Summary:
The Chapter 7 Debtor was a member of the Ho-Chunk Nation. The Court entered an order on the Debtor’s default directing the Nation to turnover future per capita payments due the Debtor. The Nation refused, and the Chapter 7 Trustee moved for turnover of future per capita payments received by the Debtor. The Court denied the motion, holding that future per capita payments were not property of the estate. Federal and tribal law determined the nature of the Debtor’s property interest in the future per capita payments. Under tribal law, the Debtor had no interest in a per capita payment until the payment was received. Therefore, the Debtor had no interest in future per capita payments at the time of filing that entered the bankruptcy estate. The Court also held that law of the case doctrine did not prevent it from reconsidering a previous order, entered on the Debtor’s default, that future per capita payments were property of the estate.

Statute/Rule References:
11 U.S.C. § 346(f) -- Trustee Tax Withholding Obligations
11 U.S.C. § 541(a)(1)
11 U.S.C. § 541(a)(5)
Wis. Stat. § 705.01(6)
Wis. Stat. § 705.03(2)
Wis. Stat. § 851.17

Key Terms:
Law of the Case
per capita Payments
Property of the Estate