DeNoce v. Neff (In re Neff)

One-year look back provision is not subject to equitable tolling.
Did the bankruptcy court err in ruling that the one-year "lookback" period in § 727(a)(2)(A) is a statute of repose, rather than a statute of limitations, and not subject to equitable tolling?
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Consumer case opionion summary, case decided on February 04,2014, LexisNexis #0214-133