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IN RE PADILLA

Bankruptcy No. 13-32834. Civil No. 13-2848 (JRT).

513 B.R. 116 (2014)

In re Kathleen Lorraine PADILLA, Debtor. Michael J. Iannacone, Appellant, v. Kathleen Lorraine Padilla, Appellee.

United States District Court, D. Minnesota.

Signed July 8, 2014.

Attorney(s) appearing for the Case

Mary F. Sieling and Michael J. Iannacone, III , Iannacone Law Office, P.L.L.C., Lake Elmo, MN, for appellant.

Michael G. Davey , Davey Law, LLC, St. Paul, MN, for appellee.

MEMORANDUM OPINION AND ORDER REVERSING THE BANKRUPTCY COURT ORDER

JOHN R. TUNHEIM, District Judge.

Appellant Michael J. Iannacone is the trustee of Appellee Kathleen Padilla's bankruptcy estate. Iannacone appeals from the September 16, 2013 order of United States Bankruptcy Judge Katherine A. Constantine allowing Padilla to claim a 2012 property tax refund as an exemption pursuant to Minn.Stat. § 550...

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