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IN RE ANDERMAHR

BAP No. EC-82-1233, Bankruptcy No. 281-00437.

30 B.R. 532 (1983)

In re Frank F. ANDERMAHR, Debtor. Frank F. ANDERMAHR, Appellant, v. Floyd BARRUS, Trustee, Appellee.

United States Bankruptcy Appellate Panels for the Ninth Circuit.

Decided May 23, 1983.

Attorney(s) appearing for the Case

Lynn Anderson Koller, Koller & Hicks, Emeryville, Cal., for appellant.

David E. Russell, Russell, Jarvis, Estabrook & Dashiell, Sacramento, Cal., for appellee.

Before HUGHES, ABRAHAMS and ELLIOTT, Bankruptcy Judges.

HUGHES, Bankruptcy Judge:

This appeal presents three bankruptcy exemption issues arising in a contest between a Chapter 7 debtor and the trustee in bankruptcy.

The trial court ruled on two of the three, holding that: (1) a non-specific claim of exemption such as "other assets of petitioner" is without effect and (2) a debtor is not entitled to the exemption of a tax refund if, when he omitted to claim the refund exempt...

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