MEMORANDUM AND ORDER
BENJAMIN E. FRANKLIN, Bankruptcy Judge.
The facts herein are not in dispute. Paul Ballou, debtor herein, and his wife filed a joint income tax return for the year of 1980, but had not received any refund on the date of filing of his petition on January 12, 1981. The debtor earned 100% of the family income during 1980. His wife was a housewife, otherwise unemployed.
The § 341 meeting was held on March 12, 1981, at which time...
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