166023P.pdf   01/06/2017  Sheri L. Hanson  v.  Randall L. Seaver
   U.S. Court of Appeals Case No:  16-6023
   U.S. Bankruptcy Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Saladino, Author, with Federman, Chief Judge, and Nail, 
   Bankruptcy Judge] 
   Bankruptcy Appellate Panel. The bankruptcy court did not err in holding 
   that a Minnesota property tax refund under Minn. Stat. Ann. Section 
   290A.04 was not exempt under Section 550.37 (Subd. 14) of the Minnesota 
   statutes as "government assistance not based on need;" the Panel's 
   decision in Manty v. Johnson, 509 B.R. 213 (B.A.P. 8th Cir. 2014) was not 
   overruled by the Eighth Circuit in In Re Hardy, 787 F.3d 1189 (2015); 
   Hardy dealt with Additional Child Tax Credits and has no bearing on the 
   Minnesota property tax refund statute at issue in this case and in 
   Johnson.