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IN RE STEINMETZ

No. 00-41660.

261 B.R. 32 (2001)

In re Larry D. STEINMETZ and Carrie L. Steinmetz, Debtors.

United States Bankruptcy Court, D. Idaho.

March 7, 2001.

Attorney(s) appearing for the Case

Bradley R. Rice, Twin Falls, Idaho, for debtors.

R. Sam Hopkins, Pocatello, Idaho, trustee.

MEMORANDUM OF DECISION RE TRUSTEES OBJECTION TO DEBTORS CLAIM OF EXEMPTION

JIM D. PAPPAS, Chief Judge.

I. Background

Chapter 7 Trustee R. Sam Hopkins ("Trustee") objects to an exemption claimed by Debtors Larry D. and Carrie L. Steinmetz ("Debtors") concerning a portion of their federal income tax refund (Docket No. 23). A hearing was held on February 5, 2001, after which this matter

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