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Rule 1009(a)

In re Gartman

Ruling
Debtor could not amend schedules to seek exemption for tax refund previously concealed in bad faith.
Procedural posture

Debtor filed for chapter 7 relief. Debtor did not disclose any possible tax refunds due to him in his original Schedule B filed with the petition. Debtor also did not inform the trustee prior to the meeting of creditors that he was entitled to a tax refund or that his Schedule B was incorrect. Debtor filed an amended Schedule C, seeking a $900.00 exemption for an anticipated tax refund. The trustee filed an objection to debtor's claim.

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opinion summary, case decided on March 30, 2007 , LexisNexis #0507-014

In re Harris

Ruling
Debtor could not amend schedules to claim exemptions for property that had been intentionally concealed.
Procedural posture

A debtor who filed for bankruptcy relief under chapter 7 sought to amend his claim of exemptions under Fed. R. Bankr. P. 1009(a) to list certain assets as exempt. However, a creditor and the trustee objected to both the valuation of those assets and to their exemption.

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opinion summary, case decided on December 01, 2006 , LexisNexis #0107-034