HOLLOWAY, Circuit Judge.
Debtor Darlene Olinda Annis (Debtor) filed a Chapter 7 case and sought to have her (and her deceased husband's) federal and state income tax refunds exempted from her bankruptcy estate pursuant to Okla. Stat. tit. 31, § 1.1. The bankruptcy court held that the refunds were exempt, in part, because they constituted "earnings from personal services" as required by the statute. Trustee Susan Manchester (Trustee) appealed and the Bankruptcy...
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