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IN RE SHULTS

BAP No. NV-82-1128 EVH, Bankruptcy No. 80-513, Adv. No. 80-0089.

28 B.R. 395 (1983)

In re Kenneth Anthony SHULTS and, Pamela Joan Shults, Debtors. Gene GABRIELLI, Appellee, v. Kenneth Anthony SHULTS and, Pamela Joan Shults, Appellants.

United States Bankruptcy Appellate Panels of the Ninth Circuit.

Decided February 4, 1983.

Attorney(s) appearing for the Case

P. Gregory Giordano, Reno, Nev., for appellants.

John W. Aebi, Carson City, Nev., for appellee.

Before ELLIOTT, VOLINN and HUGHES, Bankruptcy Judges.

OPINION

ELLIOTT, Bankruptcy Judge:

The debtors appeal the trial court's denial of discharge pursuant to Bankruptcy Code § 727(a)(2).

The debtors filed their chapter 7 case in July of 1980. In answer to the question in their statement of affairs as to what tax refunds they might be entitled to, the debtors replied "none". In fact, they received an income tax refund for the calendar year 1980 in the sum...

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