United States Bankruptcy Appellate Panel for the Ninth Circuit May 15, 1995, BAP Nos. AZ-94-2280-OvAsJ, AZ-94-2315-OvAsJ. Bankruptcy Nos. 94-00508-TUC-LO, 94-00806-TUC-JMM (Itule v. Heath (In Re Heath))

OPINION

OVERSTREET, Bankruptcy Judge:

In each of these cases, the Chapter 13 trustee appeals the denial of her request that the debtors be required to submit to the trustee any postpetition tax refunds received by the debtors during the first thirty-six months of their Chapter 13 plans. The facts of each case are straightforward and each case presents the same legal issue.