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IN RE TRUDEAU

BAP No. WY-99-021. Bankruptcy No. 98-21647.

237 B.R. 803 (1999)

In re Mary Kathleen TRUDEAU, Debtor. Mary Kathleen Trudeau, Appellant, v. Randy Royal, Trustee, Appellee.

United States Bankruptcy Appellate Panel of the Tenth Circuit.

September 1, 1999.

Attorney(s) appearing for the Case

Georg Jensen, Cheyenne, Wyoming, for Appellant.

Randy L. Royal, pro se.

Before CLARK, BOHANON, and PEARSON, Bankruptcy Judges.

OPINION

PEARSON, Bankruptcy Judge.

The debtor, Mary Kathleen Trudeau ("debtor") appeals an order of the United States Bankruptcy Court for the District of Wyoming holding that her tax refund, including earned income credit ("earned income credit" or "EIC"), was property of the estate under 11 U.S.C. § 541(a) and denying debtor's claim of exemption. For the reasons set forth below, we affirm the bankruptcy court's order.

I. Appellate Jurisdiction...

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