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072064P.pdf   08/07/2008  Lance Addison  v.  Randall Seaver
   U.S. Court of Appeals Case No:  07-2064
                          and No:  07-2727
   Appeal from the Bankruptcy Appellate Panel for the Eighth Circuit   
   [PUBLISHED] [Smith, Author, with Bye and Colloton, Circuit Judges]
   Civil case - bankruptcy. It was clear error for the bankruptcy court to
   find that debtor had the requisite intent to hinder, delay or defraud a
   creditor when he converted some nonexempt property into his homestead
   on the day he filed bankruptcy; on the same analysis, the court erred in
   disallowing a Roth IRA exemption; on the same analysis, the court erred
   in denying debtor a discharge on the collateral estoppel effect of its
   earlier findings on disallowing the exemptions; Section 529 tuition
   savings accounts are nonexempt property of the bankruptcy estate.