Memorandum and Order
WESLEY E. BROWN, Senior District Judge.
The trustee brought an adversary complaint to recover $2,442.22 donated by the debtors, Paul and Myrtle Newman, to Midway Southern Baptist Church ("Midway"). The debtors donated the money in the year before their bankruptcy pursuant to a regular practice of tithing (i.e., giving the church approximately a tenth of their income), which they believe is a spiritual obligation of church members...
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