NOT FOR PUBLICATION
MEMORANDUM*
The bankruptcy court properly held that Edward E. Elliott was not entitled to a homestead exemption with respect to his residence (the Buckingham Property). As relevant here, a debtor may exempt property recovered by the bankruptcy trustee under 11 U.S.C. § 542 only if (1) the property was not voluntarily transferred from the estate by the debtor, and (2) the debtor did not conceal the property...
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