MEMORANDUM OPINION
Janet S. Baer, United States Bankruptcy Judge.
This matter comes before the Court on the motion filed by Gina B. Krol (the "Trustee"), chapter 7 trustee for the bankruptcy estate of Gerald O. McInerney (the "Debtor"), for turnover of the estate's interest in the Debtor's federal and state income tax refunds for 2016...
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