MEMORANDUM
KEITH M. LUNDIN, Bankruptcy Judge.
The trustee's objection to exemption of a tax refund is sustained and turnover of the refund is granted. The following constitute findings of fact and conclusions of law. Bankr.R. 7052.
I.
The chapter 7 debtor, Kenneth Larish, claims a "survivorship interest" in an income tax refund as exempt property. The tax return was filed, and the taxes paid, prior to the bankruptcy petition. For the tax...
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