MEMORANDUM ORDER
ROBERT L. BERRY, Bankruptcy Judge.
Statement of the Case
On September 8, 1981, two of the debtor's creditors filed a joint application requesting this Court to order the trustee to abandon certain property of the estate. One of these creditors, the Security National Bank & Trust Company of Duncan, Oklahoma, requested abandonment of income tax refunds received by the debtor in the amount of $49,821.60 claiming a security...
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