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IN RE FRUEH

No. 14-B-81029.

518 B.R. 881 (2014)

In re David W. FRUEH, Debtor.

United States Bankruptcy Court, N.D. Illinois, Western Division.

Signed September 30, 2014.

Attorney(s) appearing for the Case

Jason H. Rock, Barrick Switzer Law Office, Rockford, IL, for Debtor.

MEMORANDUM OPINION

THOMAS M. LYNCH, Bankruptcy Judge.

This matter comes before the Court on the Chapter 7 Trustee's objection to Debtor's claim of exemptions. For the reasons set forth herein, the Trustee's objection will be sustained and Debtor's claim of exemption of $7,989 in 2013 tax refunds pursuant to 735 ILCS 5/12-1001(g)(1) will be disallowed.

JURISDICTION AND PROCEDURE

The Court has jurisdiction to decide this matter...

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