GRADY L. PETTIGREW, Bankruptcy Judge.
FINDINGS, OPINION AND ORDER ON CLAIM OF INCOME TAX REFUND AS ASSET OF ESTATE
This controversy arises from debtor's dispute with the trustee's claim to a federal income tax refund.
FACTS
During 1979, debtor was a wage-earner and had federal income tax withholdings taken out of his wages for payment of his income taxes for the year. On December 20, 1979, debtor filed a voluntary petition in bankruptcy...
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