In re Gibson

MEMORANDUM OPINION

Carol A. Doyle, United States Bankruptcy Judge

Tyrome Gibson seeks confirmation of his chapter 13 plan. The chapter 13 trustee objects because the plan does not require the debtor to pay to the trustee any future income tax “refunds” he receives as additional plan payments. The trustee’s objection is overruled. The debtor prorated the expected income from his tax “refund” over 12 months and' properly calculated his plan payment. He is not required to pay future income tax “refunds” to the trustee. His plan will be confirmed.

I. Background

The issue in this case is how to treat…