MEMORANDUM of DECISION
RALPH B. KIRSCHER, Bankruptcy Judge.
In this Chapter 7 bankruptcy, after due notice a hearing was held February 10, 2011, in Missoula on the Trustee's Motion for Turnover filed December 16, 2010, wherein the Trustee seeks turnover of the bankruptcy estate's share of Debtor's 2009 income tax refunds. The Chapter 7 Trustee, Darcy M. Crum of Great Falls, Montana, appeared at the hearing with her counsel, John P. Paul of Great Falls, Montana...
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