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IN RE LAW

BAP Nos. 05-6034WM, 05-6037WM.

336 B.R. 780 (2006)

In re Matthew A. and Angela V. LAW, Debtors. Matthew A. and Angela V. Law, Debtors-Appellants, v. David C. Stover, Trustee-Appellee. In re Tammy Kathleen Brouse, Debtor. Tammy Kathleen Brouse, Debtor-Appellant, v. David C. Stover, Trustee-Appellee.

United States Bankruptcy Appellate Panel for the Eighth Circuit.

Filed January 26, 2006.

Attorney(s) appearing for the Case

Tracy L. Robinson, Christopher J. Hanson, on brief, Kansas City, MO, for appellants.

Matthew J. Chiasson, Kansas City, MO, for appellees.

Before SCHERMER, MAHONEY, and McDONALD, Bankruptcy Judges.

MAHONEY, Bankruptcy Judge.

This is an appeal from orders of the bankruptcy court1 entered on June 27, 2005, and June 29, 2005, in each of these cases sustaining the objection of David C. Stover, Chapter 7 Trustee, to the debtors' claim of exemption in the portions of their federal tax refunds attributable to the federal child tax credit. For the reasons stated below, we affirm.

I. Standard of Review

The court's factual...

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