Damian Garcia Matos (the "Debtor") appeals from the bankruptcy court's order sustaining the chapter 13 trustee's (the "Trustee") objection to the exemption he claimed in an income tax refund (the "Refund"), and the order denying his motion for reconsideration. The Debtor contends that it was error to sustain an exemption objection that was based upon an unrelated statute governing plan confirmation...
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