OPINION
WARREN W. BENTZ, Bankruptcy Judge.
Susan Huff ("Debtor") filed a voluntary Petition under Chapter 7 of the Bankruptcy Code on January 29, 2004. Debtor lists as personal property on Amended Schedule B an expected federal tax refund for the year 2003 in the amount of $2,000 (the "Refund") and also claims the Refund as exempt on Schedule C. Debtor lists the United States Department of Agriculture, Rural Housing ("USDA") on Schedule F as a general...
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