Christians v. Dmitruk (In re Dmitruk)

FEDERMAN, Chief Judge.

The Chapter 7 Trustee appeals from the Order of the Bankruptcy Court1 overruling the Trustee’s objection to the Debtor’s claimed exemption in the portion of his state income tax refund which came from the Minnesota Education Credit, as “government assistance based on need” under § 550.37, subd. 14 of the Minnesota Statutes. For the reasons that follow, we AFFIRM.

FACTUAL BACKGROUND

Debtor Paul R. Dmitruk filed a Chapter 7 bankruptcy case on April 26, 2013. At the time of filing, the Debtor, his wife, and three minor children lived on his $1,250 monthly income and $900…