DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

062217P.pdf   07/10/2007  Charles Benn  v.  James Cole
   U.S. Court of Appeals Case No:  06-2217
   U.S. Bankruptcy Court for the Eastern District of Missouri - St. Louis   
   [PUBLISHED] [Colloton, Author, with Smith and Bowman, Circuit
   Judges]
   Civil case - Bankruptcy. Missouri Revised Statute 513.427 is not an
   exemption statute and there is no exemption for tax refunds under state
   law or applicable federal law; debtors' anticipated tax refunds, to the
   extent they are attributable to events occurring before the filing of the
   petition for bankruptcy, are part of the bankruptcy estate.