MEMORANDUM OF DECISION
J. PHILIP KLINGEBERGER, Bankruptcy Judge.
This decision concerns a contested matter arising from the Motion for Turnover Order filed by David R. DuBois, as Trustee of the Chapter 7 bankruptcy estate of the debtor, on May 3, 2006, and the debtor's Objection to Motion for Turnover Order filed on May 17, 2006. The core issue is whether any portion of the debtor's federal and State of Illinois tax refunds for the tax period ended...
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