Case Summary:
The Debtors own two parcels of real estate, which are adjacent to one another. One parcel contains the Debtors’ residence, the other parcel is a vacant lot on which the Debtors occasionally hunt and gather firewood. The Debtors claimed an exemption in both parcels of land under § 522(d)(1). The Trustee filed an objection to the Debtors’ claim of homestead exemption, contending that Debtors could not claim the exemption in both their residence property and an attached vacant lot. The Bankruptcy Court granted summary judgment in favor of the Trustee, holding that the adjoining parcel of land was not property that the Debtor or a dependent of the Debtor uses as a residence, and therefore, the Debtors could not claim an exemption in that parcel under § 522(d)(1).

Statute/Rule References:
11 U.S.C. § 101(13A)
11 U.S.C. § 522(d) -- Exemptions - federal
Wis. Stat. § 990.01(13)(a)
Wis. Stat. § 990.01(14)

Key Terms:
Adjacent Property
Homestead Exemption
Principal Residence
Vacant Lot