In re Steffen

Michael G. Williamson, Chief United States Bankruptcy Judge

THIS CASE came on for hearing on October 5, 2017, at 10:30 a.m., on the Debtor's motion for reconsideration of this Court's order allowing the Trustee to seek intervention in a lawsuit the Debtor (and her husband) filed in the Court of Federal Claims seeking a tax refund in excess of $8 million.1 According to the Trustee, the refund is property of the estate because it is "based on" prepetition income.2 Upon reconsideration, the Court concludes that the Trustee has failed to prove the tax refund being sought is property of the estate.3