Opinion ID: 3170817
Heading Depth: 3
Heading Rank: 4

Heading: the wettachs have forfeited their

Text: REMAINING ARGUMENTS BY FAILING TO DEVELOP THEM IN THEIR OPENING BRIEF The Wettachs raise two additional arguments in their Statement of the Issues Presented. Appellants’ Br. 1-2. However, because they fail to develop either argument in their opening brief, the Court holds that the Wettachs have forfeited these claims. See Kost v. Kozakiewicz, 1 F.3d 176, 182 (3d Cir. 1993). First, the Wettachs claim that the Trustee “breach[ed] his duties to the Court by failing to offer Exhibit 23 into the record[.]” Appellants’ Br. 1-2. But as the Trustee correctly 29 notes, Appellee’s Br. 2, the Wettachs provide no support for this position either in their opening brief or on reply. The Wettachs have therefore forfeited the argument. See Kost, 1 F.3d at 182. Second, the Wettachs argue that the bankruptcy court “err[ed] in its ‘finding’ that no deposits were placed in the entireties account except Thomas Wettach’s” wages. Appellants’ Br. 2. Yet again the Wettachs provide no substantive argument on this issue in their opening brief, instead addressing it for the first time on reply. See Appellants’ Reply Br. 5; see also Appellee’s Br. 2 (noting the omission from the Wettachs’ opening brief). These arguments come too late to avoid forfeiture. See In re Surrick, 338 F.3d 224, 237 (3d Cir. 2003). Regardless, the record supports the bankruptcy court’s finding that the only recoverable deposits into the entireties account during the lookback period were Thomas Wettach’s wages. See In re Wettach, 489 B.R. at 512-13; App. 332:12-333:5, 375:10-:12. We therefore decline to reach these two issues, and affirm the district court’s order.