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.

136050P.pdf   04/22/2014  Nauni Jo Manty  v.  Grace M. Johnson
   U.S. Court of Appeals Case No:  13-6050
   U.S. Bankruptcy Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Federman, Author, with Schermer and Nail, Bankruptcy Judges] 
   Bankruptcy Appellate Panel. The bankruptcy court erred in holding that a 
   property tax refund was exempt under Minn. Stat. Sec. 550,37, subd. 14 as 
   it is not "government assistance based on need."