In re VIKKI J. NICKERSON - Case No. 07-41889

If the effect of section 522(b)(3)'s domiciliary requirements is to render a debtor ineligible for any state's exemptions because the domiciliary state has opted out of the federal exemption scheme and does not permit non-residents from claiming the state's exemptions, the debtor may elect to exempt property under section 522(d).

Date of decision: 9/7/07

Full opinion here.