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...
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