22) is denied. IT IS FURTHER ORDERED that the Trustee is required to return to the Debtors the $10,000.00 distribution the Trustee earlier received from the Trust. 1 . All statutory references are to the Bankruptcy Code, 11 U.S.C. § 101, et seq., unless otherwise specified. 2 . The Trustee does cite to a provision contained in the Social Security Act concerning '‘inheritance.” According to that definition, "An inheritance is cash, a right, or a non-cash items received as the result of someone’s death.” However, the Debtor did not receive his interest in the Trust, as a matter of law, “as a result of someone’s death.” The Debt- or’s interest in the Trust was acquired by way of an inter vivos gift from his father. See Matter of Estate of Sanders, 261 Kan. 176, 186, 929 P.2d 153 (1996) (<HOLDING>). 3 . The Trastee also relies on In re Hecht,
holding that for the purposes of admiralty jurisdiction a tort occurs where the negligence takes effect not where the negligent act occurred holding in dicta that subsection 9 as a rule of evidence would apply to litigation pending when the law takes effect holding that a trust comes into immediate effect upon being established and funded while a will never takes effect until the death of a testator holding to the same effect holding that an effect on commerce is sufficient even though the effect is not immediate or direct or significant but instead is postponed indirect and slight