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GEHRIG v. SHREVES

No. 73-1352.

491 F.2d 668 (1974)

In the Matter of Franklin Michael Gehrig, Bankrupt. Franklin Michael GEHRIG, Appellant, v. Kenneth E. SHREVES, Trustee, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided February 6, 1974.

Attorney(s) appearing for the Case

Robert S. Catz, Legal Aid Society of Omaha-Council Bluffs, Inc., Omaha, Neb., for appellant.

Kenneth E. Shreves, appellee, waived oral argument or filing of appellee's brief.

Before LAY, BRIGHT and WEBSTER, Circuit Judges.

BRIGHT, Circuit Judge.

This case raises important issues in the administration of the estates of bankrupt wage earners: whether postbankruptcy income tax refunds derived from prebankruptcy wages can be claimed by the bankrupt's trustee as "property" within the scope of § 70(a) (5) of the Bankruptcy Act;1 and whether the tax refund is subject to the restrictions on wage garnishments of the...

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