Walter Emanuel Ellman, Jr. v. MARC H. BAER, Trustee -

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 12-1271
WALTER EMANUEL ELLMAN, JR.,
Debtor - Appellant,
v.
MARC H. BAER,
Trustee - Appellee.
Appeal from the United States District Court for the District of
Maryland, at Baltimore. James K. Bredar, District Judge.
(1:11-cv-03428-JKB; 12-38887-DER)
Submitted: July 19, 2012 Decided: July 23, 2012
Before DUNCAN, AGEE, and WYNN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Walter Emanuel Ellman, Jr., Appellant Pro Se. Marc H. Baer,
WALDMAN, GROSSFELD, APPEL & BAER, PA, Reisterstown, Maryland,
for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Walter Emanuel Ellman, Jr., appeals the district
court’s order affirming the bankruptcy court’s determination
that his tax refund was property of his bankruptcy estate and
ordering him to turn over to the trustee $4,615 of the funds.
We have reviewed the record and find no reversible error.
Accordingly, we grant leave to proceed in forma pauperis and
affirm for the reasons stated by the district court. Ellman v.
Baer, Nos. 1:11-cv-03428-JKB; 10-38887-DER (D. Md. Feb. 1,
2012). We dispense with oral argument because the facts and
legal contentions are adequately presented in the materials
before the court and argument would not aid the decisional
process.
AFFIRMED

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