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  5. 182 B.R. 557 (1995)
 

IN RE HEATH

BAP Nos. AZ-94-2280-OvAsJ, AZ-94-2315-OvAsJ. Bankruptcy Nos. 94-00508-TUC-LO, 94-00806-TUC-JMM.

182 B.R. 557 (1995)

In re Anita S. HEATH, Debtor. In re Hazel HAYNES, Debtor. Margo ITULE, Ch. 13 Trustee, Appellant, v. Anita S. HEATH, and Hazel Haynes, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided May 15, 1995.

Attorney(s) appearing for the Case

Virginia Matte, Phoenix, AZ, for Margo Itule.

Daniel John Rylander, Tucson, AZ, for Hazel Haynes and Anita Heath.

Before ASHLAND, JONES and OVERSTREET, Bankruptcy Judges.

OPINION

OVERSTREET, Bankruptcy Judge:

In each of these cases, the Chapter 13 trustee appeals the denial of her request that the debtors be required to submit to the trustee any postpetition tax refunds received by the debtors during the first thirty-six months of their Chapter 13 plans. The facts of each case are straightforward and each case presents the same legal issue. Therefore, we deal with both cases in this Opinion. In each case, we AFFIRM...

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