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IN RE DMITRUK

BAP No. 14-6023.

517 B.R. 921 (2014)

In re Paul Roma DMITRUK, also known as Pavel Roma Dmitruk, As surety for DPR Auto Repair, Debtor. Julia A. Christians, Trustee-Appellant v. Paul Roma Dmitruk, Debtor-Appellee.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Filed: September 15, 2014.

Attorney(s) appearing for the Case

Julia A. Christians, Alyssa M. Troje, Minneapolis, MN, for Appellant.

Mark E. Ferkul, Minneapolis, MN, for Appellee.

Before FEDERMAN, Chief Judge, SALADINO and SHODEEN, Bankruptcy Judges.

FEDERMAN, Chief Judge.

The Chapter 7 Trustee appeals from the Order of the Bankruptcy Court1 overruling the Trustee's objection to the Debtor's claimed exemption in the portion of his state income tax refund which came from the Minnesota Education Credit, as "government assistance based on need" under § 550.37, subd. 14 of the Minnesota Statutes. For the reasons that follow, we AFFIRM.

FACTUAL BACKGROUND

Debtor Paul...

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