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IN RE ZINGALE

No. 11-3740.

693 F.3d 704 (2012)

In re Anthony M. ZINGALE; Barbara A. Zingale, Debtors. Anthony M. Zingale, Barbara A. Zingale, Appellants, v. Mary Ann Rabin, Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: August 31, 2012.

Attorney(s) appearing for the Case

ARGUED: Debra E. Booher, Debra Booher & Associates Co., LPA, Cuyahoga Falls, Ohio, for Appellants. Mary Ann Rabin, Rabin & Rabin Co., L.P.A., Cleveland, Ohio, for Appellee. ON BRIEF: Debra E. Booher, Debra Booher & Associates Co., LPA, Cuyahoga Falls, Ohio, for Appellants. Mary Ann Rabin, Rabin & Rabin Co., L.P.A., Cleveland, Ohio, for Appellee.

Before: SILER and WHITE, Circuit Judges; REEVES, District Judge.

OPINION

HELENE N. WHITE, Circuit Judge.

Appellants Anthony M. and Barbara A. Zingale appeal the Bankruptcy Appellate Panel's opinion sustaining Trustee Mary Ann Rabin's objection to a portion of the Child Tax Credit ("CTC") exemption the Zingales claimed in their bankruptcy petition. We AFFIRM.

I.

The facts of this case are not in dispute. On January 28, 2010, Barbara Zingale...

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