KENNETH G. OWENS, Bankruptcy Judge.
The facts as agreed at pre-trial are undisputed in this adversary proceeding.
The debtor demands judgment for $1,493.66, said amount to be paid the trustee in this case, which the debtor will then claim as exempt property. The amount represents debtor's Minnesota state income tax refund and property tax refund for 1980 payable in 1981. It was paid to the...
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