Opinion ID: 3170817
Heading Depth: 4
Heading Rank: 6

Heading: Balance of Funds in the Entireties

Text: Account at Filing Sixth, the Wettachs argue that the bankruptcy court improperly awarded $39,264.25 in potentially recoverable transfers, corresponding to the balances of the entireties and Dollar General accounts on the date that Thomas Wettach filed his bankruptcy petition. Because the bankruptcy court did not clearly err in its findings, we affirm. The Wettachs dispute the bankruptcy court’s findings on two grounds. First, they argue that the Trustee failed to identify the sources for these funds. For the reasons stated above, see supra Part II.B.1, the bankruptcy court did not clearly err when it found by a preponderance of the evidence that Thomas Wettach’s wages were the source of these funds. Second, the Wettachs argue that because the funds remained in the accounts on the date of the bankruptcy filing, they were not spent on non-necessities. The Wettachs failed to raise this argument before the district court, see Br. for Appellants, Sikirica v. Wettach, No. 2:13-cv-01822-NBF, at - (W.D. Pa. Jan. 29, 2014), ECF No. 4, and have therefore forfeited it on appeal here, see Harris v. City of Philadelphia, 35 F.3d 840, 845 (3d Cir. 1994). Regardless, they also failed to carry the burden of production as to how the funds were ultimately spent. See supra Part II.A.3. Because they failed to provide such evidence, the Trustee carried his burden of persuasion. See In re Wettach, 489 B.R. at 507. We therefore affirm. 26