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IN RE SHELLEY

BAP No. NC-94-2059-MeAsV. Bankruptcy No. 94-4-2530.

184 B.R. 356 (1995)

In re William W. and Mary SHELLEY, Debtors. William W. and Mary SHELLEY, Appellants, v. John T. KENDALL, Trustee, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided June 23, 1995.

Attorney(s) appearing for the Case

Edward S. Levinson, Oakland, CA, for appellants.

Leonardo D. Drubach, San Francisco, CA, for appellee.

Before MEYERS, ASHLAND and VOLINN, Bankruptcy Judges.

OPINION

VOLINN, Bankruptcy Judge:

I.

The issue in this appeal is whether the debtors' income in the year before they filed bankruptcy fell below $20,000, thereby qualifying them for a $100,000 homestead exemption under Cal.Civ.Proc.Code ("CCP") § 704.730(a)(3)(C) (West 1995).1 Debtors appeal the bankruptcy court ruling that their income was in excess of the statutory limit. We reverse.

II. FACTS...

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