In Re Shapkin

MEMORANDUM OPINION AND DECISION

LOREN S. DAHL, Bankruptcy Judge.

Summary of Facts

JANEL B. SHAPKIN, debtor, filed her voluntary petition in bankruptcy under Chapter 7 on January 21, 1981. In her Schedule B-2, she listed as personal property $10.00 cash on hand, $50.00 on deposit with banking institutions, et al., miscellaneous household furnishings, and a 1976 Toyota automobile. She did not list or disclose a federal income tax credit which is the subject of debtor’s motion and Trustee’s objection to amended claim of exemption. In her Schedule B-4, she claimed the federal exemption for her…