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

086013P.pdf   09/10/2008  Coalee Breanna Carlson  v.  Timothy D. Moratzka
   U.S. Court of Appeals Case No:  08-6013
   U.S. Bankruptcy Court for the District of Minnesota   
   [PUBLISHED][Federman, Author, with Mahoney and Venters, Bankruptcy Judges]
   Bankruptcy Appellate Panel. Bankruptcy court did not err in finding
   that, in Minnesota, a spouse who did not pay any of the withholdings to
   which a joint income tax refund is attributable has no ownership in the
   refund; as a result, debtor was not entitled to claim exemptions in the
   refunds resulting solely from her spouse's withholdings.