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IN RE SPINA

No. 8-09-71298AST.

416 B.R. 92 (2009)

In re James SPINA, Debtor.

United States Bankruptcy Court, E.D. New York.

September 24, 2009.

Attorney(s) appearing for the Case

Richard F. Artura, Esq. Phillips, Weiner, Artura & Cox, Lindenhurst, NY, for Debtor.

Kenneth Kirschenbaum, Esq. Kirschenbaum & Kirschenbaum, Garden City, NY, Trustee.

MEMORANDUM OPINION REGARDING TURNOVER OF TAX REFUND

ALAN S. TRUST, Bankruptcy Judge.

Issues Before the Court and Summary of Decision

Pending before the Court is the Motion to Turnover Property Under Section 521(a)(4) ("Motion") filed by the chapter 7 Trustee Kenneth Kirschenbaum ("Trustee"). At issue are refunds of prepetition federal and state income taxes paid by Debtor and his non-debtor spouse. The aggregate amount of the refunds...

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