Gerald O. McInerney

UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION IN RE: ) Bankruptcy Case No. 16 B 40442 GERALD O. McINERNEY, Chapter 7 Debtor. Honorable Janet S. Baer ee Cd MEMORANDUM OPINION This matter comes before the Court on the motion filed by Gina B. Krol (the “Trustee”, chapter 7 trustee for the bankruptcy estate of Gerald O. Mclnerney (the “Debtor”), for turnover of the estate’s interest in the Debtor’s federal and state income tax refunds for 2016 pursuant to

11 U.S.C. §§ 541

and 542.' At issue is the proper allocation of those income tax refunds filed jointly by the…