United States Bankruptcy Court, W.D. New York September 21, 1998, 1-14-10248 (In Re Garrett)

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CARL L. BUCKI, Bankruptcy Judge.

In this Chapter 7 proceeding, the case trustee has moved to compel the turnover of certain income tax refunds to which the debt- or has claimed an exemption. At issue is the status of refunds that derive not from an overpayment of income taxes, but by reason of credits for earned income, child care expenses, and real property taxes.

Kimberly Y.