MEMORANDUM OF DECISION
EUGENE R. WEDOFF, Bankruptcy Judge.
This Chapter 7 bankruptcy case is before the court on the trustee's motion to compel turnover of the debtor's income tax refund. The only question in dispute is whether the debtor's wife, who did not join in the bankruptcy case, owns half of the tax refund. If so, her share of the tax refund would not be payable to the trustee. As discussed below, however, the debtor owned the entire tax refund at...
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