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IN RE GOLDSBERRY

Bankruptcy No. 91-60875.

142 B.R. 158 (1992)

In re Jerry Lynn GOLDSBERRY, Sr., Louise Marie Goldsberry, Debtors.

United States Bankruptcy Court, E.D. Kentucky, Corbin Division.

May 22, 1992.

Attorney(s) appearing for the Case

Lois Renfro Morris, Barbourville, Ky., for debtors.

Maxie Higgason, Corbin, Ky., trustee.

MEMORANDUM OPINION

WILLIAM S. HOWARD, Bankruptcy Judge.

This matter is before the Court on the debtors' Motion for Earned Income Credit Being Excluded from the Estate or in the Alternative, Exempt. The trustee has filed a response, and the debtors have replied. The matter was submitted for decision on April 27, 1992.

As concerns the issue of whether the earned income credit is included in the bankruptcy estate, the debtors cite In re Searles,...

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