The old saying is that you can’t escape death and taxes. This is especially true in terms of bankruptcy. In this case the Debtor’s mother passed away and the Debtor failed to disclose his inheritance to the Trustee. During the Debtor’s 341 meeting, the typical question of whether or not the Debtor expected any inheritances came up. The Debtor told the Trustee that his mother was very ill. The Trustee told him that he was under an obligation to report any inheritance within the next 6 months. The mother dies 2 days after the 341 meeting. The Debtor disclaimed some of the inheritance, took some of it, and received ‘gifts’ from his brother. During the subsequent investigation, it was found that the Debtor also failed to list a few bank accounts in addition to failing to notify the Trustee of the inheritance. Not surprisingly, the Debtor and his brother were charged with and found guilty of bankruptcy fraud.