MEMORANDUM OPINION ON MOTIONS FOR SUMMARY JUDGMENT
KAREN A. OVERSTREET, Bankruptcy Judge.
This matter came before the Court on February 8, 1996, on the cross-motions for summary judgment filed by each party in the case. Each party has asserted a right to two Internal Revenue Service ("IRS") refund checks received by the Trustee, Michael B. McCarty (the "Trustee"), after the commencement of this case. The checks...
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