United States Bankruptcy Court, S.D. Ohio February 4, 2009, 07-35539 (In Re Cook)

Decision Granting in Part and Denying in Part the Chapter 7 Trustee’s Objection to Debtor’s Exemptions

GUY R. HUMPHREY, Bankruptcy Judge.

The central issue in this contested matter is whether funds held by the Debtor, on the petition date, either directly deposited in bank accounts or received by the Debtor as a federal tax refund and subsequently deposited in bank accounts are exempt under Ohio