OPINION
ERIC L. FRANK, Chief Judge.
I. INTRODUCTION
Section 348(f) of the Bankruptcy Code provides that upon a good faith conversion of a case from chapter 13 to chapter 7, property of the bankruptcy estate consists only of property of the estate, as of the date of the bankruptcy filing, that is still possessed or controlled by the debtor, i.e., only those property interests of the debtor that existed when the case was commenced that...
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