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IN RE GRIFFIN

Bankruptcy Nos. 78-31681, 78-31682.

1 B.R. 653 (1979)

In re John Wayne GRIFFIN and Gwendolyn Sue Griffin, Bankrupts. James W. Hofstetter, Jr., Trustee.

United States Bankruptcy Court, M.D. Tennessee.

December 14, 1979.

Attorney(s) appearing for the Case

James Wm. Hofstetter, Jr., Nashville, Tenn., for trustee.

W. Nowlin Taylor, Shelbyville, Tenn., for bankrupts.

MEMORANDUM

RUSSELL H. HIPPE, Jr., Bankruptcy Judge.

This matter is before the court on an application of the trustee seeking a determination that the proceeds of two tax refund checks issued by the Internal Revenue Service payable jointly to the bankrupts are assets of their estates. The checks are in the amounts of $958.38 for 1977 and $318.82 for 1978.

At the hearing the attorney for the bankrupts raised two defenses.

The first defense...

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