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IN RE ERICKSON

No. HG 07-09179.

406 B.R. 522 (2009)

In re Larry D. ERICKSON, Jr. and Cindy L. Erickson, Debtors.

United States Bankruptcy Court, W.D. Michigan.

May 20, 2009.

Attorney(s) appearing for the Case

Jeff A. Moyer, Esq., Grandville, MI, Chapter 7 Trustee.

Roger G. Cotner, Esq., Grand Haven, MI, attorney for Debtors.

OPINION RE: TRUSTEE'S MAY 19, 2008 OBJECTION TO DEBTORS' EXEMPTIONS

JEFFREY R. HUGHES, Bankruptcy Judge.

Jeff A. Moyer ("Trustee") has objected to the Section 522(d)(5)1 exemption claimed by Larry and Cindy Erickson (the "Ericksons") in the 2006 and 2007 refunds they received from various taxing authorities. Trustee's objection is sustained.

PROCEDURAL BACKGROUND

When the Ericksons filed their...

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