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IN RE ARDREY

BAP No. 04-6027EM.

316 B.R. 531 (2004)

In re Melissa Lynn ARDREY, Debtor. Melissa Lynn Ardrey, Debtor-Appellant, v. Robert J. Blackwell, Trustee-Appellee.

United States Bankruptcy Appellate Panel for the Eighth Circuit.

Filed: November 1, 2004.

Attorney(s) appearing for the Case

John F. Sutherland, T.J. Mullin, Alice M. Treumann, St. Louis, MO, on brief, for appellant.

Bryan T. Voss, O'Fallon, MO, for appellee.

Before KRESSEL, Chief Judge, MAHONEY, and VENTERS, Bankruptcy Judges.

VENTERS, Bankruptcy Judge.

This is an appeal from an order of the bankruptcy court entered on May 25, 2004, sustaining the objection of Robert J. Blackwell, chapter 7 trustee ("Trustee"), to Debtor Melissa Lynn Ardrey's amended claim of exemption in a tax refund.1 For the reasons stated below, we reverse and remand.

I. STANDARD OF REVIEW

"Findings of fact, whether based on oral or documentary evidence, shall not be set...

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