MEMORANDUM OPINION
MARK W. VAUGHN, Bankruptcy Judge.
The Court has before it the motion of Jeffrey A. Schreiber, Trustee ("Trustee") to compel turnover of the 1994 tax refund arising out of the Debtor's and non-debtor spouse's joint 1994 tax return. The Debtor argues that the refund is the result of the non-debtor spouse's business losses and, thus, the funds are not property of the Chapter 7 estate. A hearing was held on February 20, 1996, at which...
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