IN RE COLLINS

No. 98-30605 Summary Calendar.

170 F.3d 512 (1999)

In the Matter of: Jeffrey Dale COLLINS, also known as Jeff Collins, Debtor. John W. Luster, Trustee of the Bankruptcy Estate of Jeffrey Dale Collins also known as Jeff Collins, Appellant, v. Jeffrey Dale Collins, also known as Jeff Collins, Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied May 5, 1999.


Attorney(s) appearing for the Case

John W. Luster, Luster, Conine & Brunson, Natchitoches, LA, pro se.

Robert William Raley, Bossier City, LA, for Appellee.

Before HIGGINBOTHAM, JONES and DENNIS, Circuit Judges.


PER CURIAM:

The trustee of Jeffrey Dale Collins's bankruptcy estate appeals an exemption Collins received for anticipated Earned Income Tax Credit payments under 26 U.S.C. § 32. The bankruptcy court and the district court rejected the trustee's objections to the exemption. Both courts relied on other lower court opinions, acknowledging that some bankruptcy courts have construed the relevant provision of Louisiana law differently. We have jurisdiction under 28...

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