In re Johnson

JOHN W. PECK, District Judge.

The bankrupt herein overpaid his federal income tax for the year prior to adjudication, and upon application of the trustee the bankrupt was ordered by the referee to turn over the amount of the refund to the trustee. Bankrupt petitioned the referee, and the matter is before this Court on the referee’s certificate for review.

Bankrupt contends exemption of this sum in lieu of homestead under provision of Ohio Revised Code, § 2329.81 which has application under Section 6. of the Bankruptcy Act (11 U.S.C. § 24)r That Ohio statute provides that a qualifying bankrupt…