CARL L. BUCKI, Bankruptcy Judge.
In the present dispute, a non-debtor spouse and the chapter 7 trustee of her husband's estate have asserted competing claims to an income tax refund. Highlighting the challenge of allocating this type of asset, the circumstances of this case invite a consideration of the special rights of an innocent spouse.
Clyde Barrow filed an individual petition for relief under chapter 7 of the Bankruptcy Code on March 22, 2001. Among...
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