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IN RE McTAGUE

Bankruptcy No. 96-10666 K.

198 B.R. 428 (1996)

In re Theresa McTAGUE, Debtor.

United States Bankruptcy Court, W.D. New York.

July 15, 1996.

Attorney(s) appearing for the Case

Christopher Reed, Assistant U.S. Trustee, Buffalo, New York.

John D'Amato, Barry H. Sternberg, Buffalo, New York, for Debtor.

MICHAEL J. KAPLAN, Chief Judge.

It seems that the present issue is a matter of first impression. A United States citizen who has resided in Canada for eleven years has filed a voluntary Chapter 7 petition here in the Western District of New York on the grounds that she had "property" here — to wit, a $194 bank account — on the day she filed her petition. (That balance has since increased and then subsequently been drawn down to zero.) The United States...

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