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IN RE FISHBEIN

Bankruptcy Nos. 99-1-0622-PM, 99-1-1621-DK.

245 B.R. 36 (2000)

In re Gary and Karen FISHBEIN, Debtors. In re Charles T. Ekoko, Debtor.

United States Bankruptcy Court, D. Maryland, at Greenbelt.

February 8, 2000.

Attorney(s) appearing for the Case

John L. Dowling, Silver Spring, MD, for Debtors.

Paul-Michael Sweeney, Silver Spring, MD, Chapter 7 Trustee.

MEMORANDUM OF OPINION

DUNCAN W. KEIR, Bankruptcy Judge.

In each of the above captioned cases, objections have been filed challenging exemptions of certain tax refunds claimed by the respective debtors. In each case there is no dispute of fact. The legal issue is may a debtor exempt post-petition tax refunds due on pre-petition earned income, as "disposable wages." For the reasons set forth below, the court finds that such refunds are not wages, and...

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