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.

076050P.pdf   03/14/2008  Joyce Bradley Babin  v.  Gregory A. Wilson
   U.S. Court of Appeals Case No:  07-6050
   U.S. Bankruptcy Court for the Western District of Arkansas   
   [PUBLISHED] [Federman, Author, with Schermer and McDonald, Bankruptcy
   Judges]
   Bankruptcy Appellate Panel. Chapter 13 above-median debtor sought 
   to claim ownership deduction for automobiles consistent with the
   IRS Local Standards, even though debtor did not incur such an expense. 
   Bankruptcy court's allowance of this expense is reversed. Debtors who
   do not incur vehicle ownership expenses are not permitted to claim the
   IRS Standard deductions for such expenses because such expenses are not
   applicable under section 701(b)(2)(A)(ii)(I).