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IN RE CONNORS

No. 05-22866.

348 B.R. 1 (2006)

In re Daniel S. CONNORS and Doreen A. Connors.

United States Bankruptcy Court, D. Maine.

August 25, 2006.

Attorney(s) appearing for the Case

James Molleur, Esq., Saco, ME, Attorney for Debtor.

Memorandum of Decision

JAMES B. HAINES, JR., Bankruptcy Judge.

This matter, submitted for decision on a stipulated record, presents a discrete question: Are funds received by Maine debtors in consequence of the federal Earned Income Tax Credit ("EITC") and the Child Tax Credit ("CTC")1 exempt assets under Bankruptcy Code § 522(b)(2)2 and Maine law? Notwithstanding strong policy arguments...

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