MEMORANDUM OPINION ON EXEMPTION OF DEBTOR'S JOINT TAX REFUND1
CATHERINE PEEK McEWEN, Bankruptcy Judge.
A debtor in bankruptcy who is married may exempt property held as tenants by the entirety even if the debtor is not joined in the bankruptcy filing by the debtor's spouse. Florida law supplies a rebuttable presumption that a married couple's joint tax refund is owned by both spouses as tenants by the entirety....
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