MEMORANDUM OPINION AND ORDER
BENJAMIN E. FRANKLIN, Bankruptcy Judge.
These matters come on for determination of the debtors' applications for turnover of income tax refunds held by the trustees. The Rashes and the Knights are represented by Dennis E. Mitchell of Laurence M. Jarvis, Chartered; and the trustee of their estates is Donald E. Bucher. The Cofields are represented by Elmer C. Jackson, Jr.; and the trustee of their estate is Chris Henry.
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