ORDER
Before the Court is the Objection to Exemption filed by Theo David Mann (hereinafter the "Trustee"). The Trustee asserts that Mrs. Evans' exemption of a portion of the couple's joint tax refund should be disallowed because no portion of the tax refund is property of Mrs. Evans' bankruptcy estate. Accordingly, the Court must determine the ownership of the joint tax refund at the time Mr. and Mrs. Evans filed their Chapter 7 petition. This matter constitutes...
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