Court Opinion

ID: 9770955
Source: CourtListenerOpinion
Date Created: 2023-08-29 16:26:22.565021+00
Date Added: 2024-06-11T07:31:23.159050
License: Public Domain

YATES, Justice,
concurring and dissenting.
I respectfully dissent to the majority’s resolution of appellant’s first point of error. The exempt status of the Minnesota Mutual IRA is controlled by a prior decision of this court, Rucker v. Rucker, 810 S.W.2d 793, 795-96 (Tex.App.—Houston [14th Dist.] 1991, writ denied). In that case, this court interpreted Section 42.0021 of the Texas Property Code as requiring the debtor to introduce evidence showing qualification under the Internal Revenue Code of 1986. See id. at 796; Tex. Prop. Code Ann. § 42.0021 (Vernon Supp.1998). Here, the majority holds the burden is on the debtor to show that the plan or account is of a type described in that section, and the burden is on the creditor to show that the plan or account does not qualify under the IRC. The majority relies on its own interpretation of the “plain meaning” of the statute and a commentator’s analysis, instead of the holding in Rucker to reach its conclusions.
In doing so, it has ignored the fundamental principle of stare decisis that requires a continued adherence of a court to its previous decisions. “[I]n the area of statutory construction, the doctrine of stare decisis has its greatest force.” Marmon v. Mustang Aviation, Inc., 430 S.W.2d 182, 186 (Tex.1968). A court’s adherence to its precedents promotes efficiency, fairness, and legitimacy and is the cornerstone of common law. See Weiner v. Wasson, 900 S.W.2d 316, 320 (Tex.1995). The majority increased the uncertainty of relying on judicial decisions by rejecting the general rule in Texas adhered to by this and other courts that a party claiming an asset has the burden to prove it is exempt. See Santibanez, M.D. v. Wier McMahon Co., 105 F.3d 234, 239 (5 th Cir.1997) (citing Roosth v. Roosth, 889 S.W.2d 445, 459-60 (Tex.App.—Houston [14th Dist.] 1994, writ denied); Jacobs v. Adams, 874 S.W.2d 166, 167 (Tex. App.—Houston [14 th Dist.] 1994, no writ); accord Dale v. Finance Am. Corp., 929 S.W.2d 495, 498-99 (Tex.App.—Texarkana 1996, writ denied).
I do realize that courts must be free, at certain times, to overrule their past decisions and in those rare occasions stare decisis does not prevail. See Dawkins v. Meyer, 825 S.W.2d 444, 454 (Tex.1992) (J. Gonzalez, dissenting) (noting that there are “rare occa.sions” when “[t]here are justifiable escapes and liberations from the rigidities and inflexi-bilities of stare decisis”). However, I am not persuaded that this case poses one of those “rare occasions” when stare decisis should be ignored. First, the facts and legal issues presented in this case are substantially the same as those resolved in Rucker. Second, although the majority relies almost exclusively on the “plain meaning” of the statute, a previous panel of this court interpreted the same language in a different manner. Further, the decision in Rucker is neither in conflict with other decisions nor has its rationale been criticized. Finally, if the construction of a statute is unacceptable to the Legislature, a simple remedy is available by the process of legislative amendment. See James v. Vernon Calhoun Packing Co., 498 S.W.2d 160, 162 (Tex.1973); Marmon v. Mustang Aviation, Inc., 430 S.W.2d 182, 186 (Tex.1968); Moss v. Gibbs, 370 S.W.2d 452, 458 (Tex.1963).
Consequently, I would overrule appellant’s first point of error. I concur in the remainder of the majority’s opinion.