In re Mecka

OPINION

CHRISTINE M. GRAVELLE, U.S.B.J.

I.Introduction

This matter comes before the Court by way of a Motion for Turnover of Property filed by Barry Sharer, the Chapter 7 Trustee (the “Trustee”) of the bankruptcy estate of the debtor, Steven Mecka (“Debt- or”). Specifically, the Trustee is seeking recovery of the non-exempt portion of Debtor’s state and federal tax refunds for 2013 and 2014, as well as the anticipated refund for the pre-petition portion of the 2015 tax year (the “Refunds”).1 The issue before this Court is the proper allocation of these Refunds between the Debtor, who is the sole…