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IN RE BORGMAN

Nos. 11-1369, 11-1371.

698 F.3d 1255 (2012)

In re Richard Edward BORGMAN, a/k/a Richard E. Borgman, a/k/a Rich Edward Borgman, a/k/a Rich E. Borgman, a/k/a R.E. Borgman, Debtor, Robertson B. Cohen, Trustee, Appellant, v. Richard Edward Borgman, Appellee. In re Vern Dunckley, a/k/a Vernon Wayne Dunckley, a/k/a Vern W. Dunckley, a/k/a V. Wayne Dunckley, a/k/a Vern Wayne Dunckley, a/k/a V.W. Dunckley, a/k/a Vernon Dunckley; Elyse Dunckley, a/k/a/ Elyse Ra Dunckley, a/k/a Elyse R. Dunckley, a/k/a E. Ra Dunckley, a/k/a E.R. Dunckley, Debtors. Robertson B. Cohen, Trustee, Appellant, v. Vern Dunckley; Elyse Dunckley, Appellees.

United States Court of Appeals, Tenth Circuit.

October 23, 2012.

Attorney(s) appearing for the Case

John C. Smiley ( Michael T. Gilbert , with him on the briefs), Lindquist & Vennum P.L.L.P., Denver, CO, for Appellant.

Stephen H. Swift , Law Office of Stephen H. Swift, P.C., Colorado Springs, CO ( Matthew R. Backus , Backus Law Firm, Colorado Springs, CO, and Mark A. Barrionuevo , Law Office of Stephen H. Swift, P.C., with him on the brief), for Appellees.

Before TYMKOVICH, EBEL, and HOLMES, Circuit Judges.

EBEL, Circuit Judge.

This appeal presents the question of whether the amount of a federal tax refund equivalent to the "nonrefundable" portion of the child tax credit of 26 U.S.C. § 24(a) is exempt from a bankruptcy debtor's estate under Colorado Revised Statutes § 13-54-102(1)(o). That statute exempts from a bankruptcy estate "[t]he full amount of any federal or state income tax refund attributed to an earned income tax credit or a child tax credit...

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