Matter of Boyer

MEMORANDUM DECISION

MERLIN S. YOUNG, Bankruptcy Judge.

In each of these cases essentially the same problem arises. In each case the debtor failed to claim an allowable exemption in his original schedules. Subsequently trustee took action to obtain assets which could have been subject to exemptions had they been claimed by the debtor. Following trustee’s action, each of the debtors filed an amendment to their exemption schedule claiming an exemption on the asset sought by trustee. In the Boyer and Miller cases the asset is an income tax refund. In the Kline case it was an income tax refund and…