MEMORANDUM OPINION
KISER, District Judge.
Debtors Kenneth Marshall Hall and Beverly J. Hall have appealed the decision of the Bankruptcy Court that Mrs. Hall may claim as a homestead exemption only that proportion of a refund from tax returns filed jointly with her husband as is represented by her contribution to the income reported on the tax returns. For the reasons stated below, I reverse the Bankruptcy Court and hold Mrs. Hall is entitled to keep any...
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