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                        as a courtesy to the reader. They are not part of the opinion of the court.

146023P.pdf   09/15/2014  Julia A. Christians  v.  Paul R. Dmitruk
   U.S. Court of Appeals Case No:  14-6023
   U.S. Bankruptcy Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Federman, Author, with Saladino and Shodeen, Bankruptcy 
   Judges] 
   Bankruptcy Appellate Panel. Bankruptcy court did not err in overruling the 
   Trustee's objection to debtor's claimed exemption in the portion of his 
   state income tax refund which came from the Minnesota Education Credit as 
   the refund was government assistance based on need under Sec. 550.37, 
   subd. 14 of the Minnesota statutes.