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126012P.pdf   06/15/2012  Andrew W. Shirley  v.  Charles L. Smith
   U.S. Court of Appeals Case No:  12-6012
   U.S. Bankruptcy Court for the Southern District of Iowa - Des Moines   
   [PUBLISHED] [Nail, Author, with Federman and Saladino, Bankruptcy
   Judges]
   Bankruptcy Appellate Panel. Order sustaining Chapter 7 trustee's
   objection to debtor's claimed homestead exemption is affirmed as the
   property was not exempt under Iowa Code 561.20 and the Eighth
   Circuit's decision in Walters v. Bank of the West, 675 F.3d 1142 (8th Cir.
   2012).