OPINION
EMIL F. GOLDHABER, Chief Judge:
The first of two issues before us arising under the debtors' complaint for contempt is whether a creditor, a state agency, violated the automatic stay imposed by 11 U.S.C. § 362(a) of the Bankruptcy Code ("the Code") by refusing to forward the husband-debtor's federal income tax refund to him when the creditor received the check after the filing of the chapter 13 petition although the refund is allocable to prepetition...
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