In Re DeVoe

GRADY L. PETTIGREW, Bankruptcy Judge.

FINDINGS, OPINION AND ORDER ON CLAIM OF INCOME TAX REFUND AS ASSET OF ESTATE

This controversy arises from debtor’s dispute with the trustee’s claim to a federal income tax refund.

FACTS

During 1979, debtor was a wage-earner and had federal income tax withholdings taken out of his wages for payment of his income taxes for the year. On December 20,1979, debtor filed a voluntary petition in bankruptcy. In 1980, debtor filed a federal income tax return and claimed a refund of $2,700.00 for excess withholdings during 1979. On April 1, 1980, the trustee obtained an…