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046053P.pdf   04/06/2006  Charles Benn, Jr.  v.  James S. Cole
   U.S. Court of Appeals Case No:  04-6053
                          and No:  04-6054
   Eastern District of Missouri   
   [PUBLISHED] [Mahoney, Author, with Kressel, Chief Judge, and
   Venters, Bankruptcy Judge]
   Bankruptcy Appellate Panel. Tax refunds are not subject to attachment
   and execution under Missouri or federal law, and are exempt under the
   Missouri statutory provisions on exemptions; bankruptcy court erred in
   disallowing the exemption of the tax refunds, and the case is remanded
   for further proceedings. Judge Venters, concurring. Chief Judge Kressel,
   dissenting.