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IN RE RANGEL

No. 03-24928.

317 B.R. 553 (2004)

In re Scott David RANGEL and Jeraldine Martinez Rangel, Debtors.

United States Bankruptcy Court, D. Kansas.

November 23, 2004.

Attorney(s) appearing for the Case

Richard C. Wallace, Scott David Rangel, Evans and Mullinix, P.A., Shawnee, KS, for Debtors.

MEMORANDUM OPINION AND ORDER1

ROBERT D. BERGER, Bankruptcy Judge.

This matter is before the Court on the Trustee's Objection to Exemptions (Doc. No. 16). The debtors seek to exempt 75 percent of their 2003 income tax refund pursuant to K.S.A. § 60-2310. The trustee objects to the claimed exemption. This matter constitutes a core proceeding2 over which this Court has jurisdiction.

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