MEMORANDUM OF DECISION
NEWMAN, District Judge.
Petitioner Raymond R. Boudreau filed a voluntary bankruptcy petition November 9, 1970. On December 7, 1970, he was ordered to turn over to the trustee any income tax refund he might receive as a result of payments accompanying the joint return he and his wife filed with the Internal Revenue Service. Subsequently, Boudreau spent the proceeds of a March, 1971 refund check in the amount of $680.12 for houshold...
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