IN RE DICKERSON

BAP No. WO-98-059, Bankruptcy No. 97-19682.

227 B.R. 742 (1998)

In re Terrie Elaine DICKERSON, Debtor. Terrie Elaine DICKERSON, Appellant, v. Susan J. MANCHESTER, Chapter 7 Trustee, Appellee.

United States Bankruptcy Appellate Panel of the Tenth Circuit.

December 15, 1998.


Attorney(s) appearing for the Case

Thomas L. Allder, Oklahoma City, OK, for Appellant.

Susan Manchester, Taylor & Manchester, Oklahoma City, OK, for Appellee.

Before BOULDEN, ROBINSON, and MATHESON, Bankruptcy Judges.


OPINION

BOULDEN, Bankruptcy Judge.

Are funds that a debtor receives from the United States as a result of qualifying for an earned income credit "earnings from personal service" as used in Okla. Stat. tit. 31, § 1.1.A, and thus property that is exempt from administration in this bankruptcy estate? We conclude the funds are not earnings from personal services and are not exempt under Oklahoma law. We therefore affirm the ruling of the bankruptcy court...

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