OPINION
MARCI B. McIVOR, Bankruptcy Appellate Panel Judge.
In this appeal, Anthony M. Zingale and Barbara A. Zingale appeal the bankruptcy court's order sustaining the Chapter 7 Trustee's objection to the Debtors' claim of exemption. The Debtors are seeking to exempt the non-refundable portion of the Child Tax Credit claimed by the Debtors on their 2009 federal income tax return. The bankruptcy court held that the Debtors could not claim as exempt the non...
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