In re Newcomb

MEMORANDUM OPINION ON EXEMPTION OF DEBTOR’S JOINT TAX REFUND 1

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. In this chapter 7 case, the Debtor, who is married but filed individually, claimed his *556and his wife’s joint tax refund as exempt tenancy by the entirety property. Because the chapter 7…