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IN RE FRUEH

No. 14-B-81029.

518 B.R. 881 (2014)

In re David W. FRUEH, Debtor.

United States Bankruptcy Court, N.D. Illinois, Western Division.

Signed September 30, 2014.

Attorney(s) appearing for the Case

Jason H. Rock , Barrick Switzer Law Office, Rockford, IL, for Debtor.

MEMORANDUM OPINION

THOMAS M. LYNCH, Bankruptcy Judge.

This matter comes before the Court on the Chapter 7 Trustee's objection to Debtor's claim of exemptions. For the reasons set forth herein, the Trustee's objection will be sustained and Debtor's claim of exemption of $7,989 in 2013 tax refunds pursuant to 735 ILCS 5/12-1001(g)(1) will be disallowed.

JURISDICTION AND PROCEDURE

The Court has jurisdiction to decide this matter...

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