MEMORANDUM OPINION GRANTING CHAPTER 13 TRUSTEE'S OBJECTION TO EXEMPTIONS
CYNTHIA A. NORTON, Bankruptcy Judge.
These Chapter 13 cases were consolidated for briefing and decision on the Chapter 13 Trustee's Objections to Debtors' claim of exemption in certain child tax credits and so-called additional child tax credits. Specifically, Debtors have claimed a portion of their 2012 tax refunds relating to such credits as an exempt "public assistance benefit...
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