ORDER
MERRITT S. DEITZ, Jr., Bankruptcy Judge.
A hybrid form of exemption, a product of the fertile imagination of debtor's counsel, is claimed in this case. If legally permissible, the claimed exemption could significantly increase the amount of money one could keep upon taking bankruptcy.
Simply stated, the theory is that the amount represented by a federal income tax refund check should be treated, for bankruptcy purposes, the same as wages earned...
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