MEMORANDUM OPINION
BROCK, C.J.
The plaintiff appeals from a decision of the Superior Court (Bean, J., acting upon the recommendation of a Master, Larry B. Pletcher, Esq.) in a divorce proceeding. The court below upheld the validity of 26 U.S.C. § 6402(c), the tax refund intercept statute, and declined to include in the divorce decree a provision that would dispose of the defendant's future intercepted federal income tax refunds in a manner...
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