MEMORANDUM OF OPINION ON TAX REFUND
JOHN C. AKARD, Bankruptcy Judge.
This adversary proceeding is before the court on a complaint filed by Stanley W. Wright, Trustee for the bankruptcy estate of David B. Canon, Debtor. The Trustee seeks turnover of $14,900, overpaid by the Debtor and his wife, Carolyn (the Canons) to defendant, United States of America and its agency, the Internal Revenue Service. The Trustee seeks turnover of this property of the estate...
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