MEMORANDUM OPINION AND ORDER
BARRY S. SCHERMER, Chief Judge.
INTRODUCTION
The parties to this case ask whether Chapter 7 debtors may exempt some or all of their interest in an anticipated federal income tax refund. The Debtors' tax refund was in the possession of the Internal Revenue Service on the date of filing and Debtors assert that pursuant to Mo.Rev. Stat. § 513.427 (Supp.1992) the refund was exempt from attachment or execution...
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