OPINION
KENNETH J. MEYERS, Bankruptcy Judge.
In this case, the trustee seeks turnover of the debtor's 2004 tax refund, which the trustee contends is property of the estate. The debtor objects that his interest in the tax refund, and thus the estate's interest, is limited to one-half of the total refund, because the other half of the refund belongs to his wife, who is not a debtor in this case. In response, the trustee contends that the debtor's wife...
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