In re Pearl, 394 B.R. 309, 314 (Bankr. N.D.N.Y. 2008) (Gerling) (Debtor with CMI greater than applicable median family income is entitled to Local Standards transportation ownership expense for car that is not subject to debt. “This Court concurs with the view that deferring to the approach taken by the IRS, . . . would to a certain extent enable it to become ‘a rule-making body for bankruptcy law,’ thereby assigning a legislative function to an agency. . . . [F]or purposes of the Bankruptcy Code, the Local Standard amounts are fixed allowances, rather than caps, and are applicable to the Debtors in this case, despite the fact that there is no lien on their second vehicle. This comports with the intention of Congress to eliminate the discretion of the courts[.]”).

In re Lane, 394 B.R. 248 (Bankr. D. Mass. 2008) (Hillman) (Citing In re Young, 392 B.R. 6 (Bankr. D. Mass. 2008), debtor with CMI greater than applicable median family income is allowed Local Standards transportation ownership expense for car that is not subject to lien or lease.).
See Also: Chapter 7 Bankruptcy