OPINION
BATCHELDER, Circuit Judge.
Debtor-Appellant Robin L. Johnston appeals the decision of the Bankruptcy Appellate Panel affirming the Bankruptcy Court's denial of her claim that her 1997 earned income tax credit ("EIC") is exempt from inclusion in her Chapter 7 bankruptcy estate. For the reasons that follow, we affirm the decision of the Bankruptcy Appellate Panel.
I.
On October 20, 1997, Robin L. Johnston filed a voluntary petition...
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