TACHA, Circuit Judge.
Toby Scrivner and Angelique Pisano (the "debtors") appeal from the judgment of the Bankruptcy Appellate Panel ("BAP") affirming the bankruptcy court's authorization of a surcharge of their exempt property. Exercising jurisdiction pursuant to 28 U.S.C. § 158(d)(1), we REVERSE the BAP's judgment and the bankruptcy court's order authorizing the surcharge of the debtors' exempt assets.
I. BACKGROUND
On October 14, 2005, the...
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