MEMORANDUM AND ORDER
ARNOLD M. ADAMS, Bankruptcy Judge.
The relevant facts are that on June 27, 1980, the debtor filed a Chapter 13 plan. The debtor owes the Internal Revenue Service $360.75 for 1978 Form 1040 taxes. The Internal Revenue Service is holding a refund check to debtor in the amount of $231.20.
Debtor filed a complaint to require the Internal Revenue Service to turn over the check to plaintiff...
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