Mervyn M. MERTZ, Appellee, v. JoAnn ROTT, Julie Rott Kessel, National Farmers Union Property and Casualty Company, Appellants

FRIEDMAN, Senior Circuit Judge.

The question in this appeal from the United States District Court for the District of North Dakota is whether the bankruptcy court properly denied a discharge in a Chapter Seven bankruptcy proceeding because the debtor failed to list in the schedules to his bankruptcy petition state tax refunds that he anticipated receiving and did receive. The district court reversed the denial of the discharge on the ground that the tax refunds were not “material” because they were exempt assets. We reverse the district court.

I. A. On February 20, 1990, the appel-lee Mertz…