sympathy to Fowler for the consequences of this holding, which will apparently deprive him of the use of the truck by which he generates most of his income. This result apparently could have been avoided by liquidating the corporation before filing for bankruptcy. As the matter stands now, we cannot breath[e] life into an equitable interest that followed the shares of stock Fowler v. Shadel, 400 F.3d at 1019. 3. An exemption in a tenancy at will would not hold up against the trustee, who manages the true ownership interest as part of the bankruptcy estate. Finally, for the sake of being thorough, we should note that the Wisconsin homestead exemption does apply to “any estate less than a fee.” Wis. Stat. Ann, § 815.20(1) (West 2012); see also In re Kaufmann, 142 F. 898 (E.D.Wis.1906) (<HOLDING>). However, all the debtor would have in this
holding that where the will did not provide the life tenant with the power to sell and it was not necessary to sell the property for the payment of estate expenses the life tenant was not entitled to the proceeds from the sale of the property instead the proceeds became a part of the residuary estate holding that an easement cannot be created in favor of an estate for years extending beyond the life of the estate holding that the debtor lacked standing to bring a claim against the internal revenue service for the improper assessment of a tax deficiency because the cause of action was the property of the estate and had not been abandoned to the debtor holding that a debtor in bankruptcy may claim as exempt the cash surrender value of a life insurance policy insuring the life of the debtor that is payable to a beneficiary other than the debtor under dccode ann  314716a2001 despite the absence of the term cash surrender from the statute holding that a life estate was a sufficient tenure to the debtor within the protection of the statute