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IN RE CARLSON

No. 08-6013.

394 B.R. 491 (2008)

In re Brian Jay CARLSON and Coalee Breanna Carlson, Debtors. Coalee Breanna Carlson, Debtor-Appellant, v. Timothy D Moratzka, Trustee-Appellee.

United States Bankruptcy Appellate Panel for the Eighth Circuit.

Filed: September 10, 2008.

Attorney(s) appearing for the Case

John Lamey, III, Oakdale, MN, for appellant.

Mychal A. Bruggeman, Minneapolis, MN, Timothy D. Moratzka, Minneapolis, MN, on brief, for appellee.

Before FEDERMAN, MAHONEY and VENTERS, Bankruptcy Judges.

FEDERMAN, Bankruptcy Judge.

Debtor Coalee Carlson appeals the Bankruptcy Court's1 Order sustaining the Chapter 7 Trustee's objection to her claimed exemption in an income tax refund. The basis for the objection was that she did not earn any of the income or pay any of the withholdings to which the refund was attributable. For the reasons that follow, we affirm.

The facts in this case are undisputed. Coalee Carlson and her husband...

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