Judson v. Levine (In Re Levine)

FINDING OF FACTS AND CONCLUSIONS OF LAW

SIDNEY M. WEAVER, Bankruptcy Judge.

This cause came on before the Court on a Complaint To Revoke Discharge for failure of the debtor to surrender an income tax refund check to the trustee as property of the estate.

The parties stipulated that the debtor filed a joint income tax return with his non-debtor wife for the year 1981, and that the debtor’s wife had no taxable income for said year and the subsequent tax refund was due entirely to the debtor’s income. The parties further stipulated that the trustee was entitled to the said tax refund subject to the…