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.

076051P.pdf   01/31/2008  Habbo Fokkena  v.  Robert Klages
   U.S. Court of Appeals Case No:  07-6051
   U.S. Bankruptcy Court for the Southern District of Iowa   
   [PUBLISHED] [Schermer, Author, with Mahoney and McDonald,
   Bankruptcy Judges]
   Bankruptcy Appellate Panel. Bankruptcy court did not err when it
   revoked debtor's discharge based on its conclusion that debtor's failure to
   turn over his tax refund to the trustee of his Chapter 7 estate was done
   knowingly and fraudulently.