In re Frueh

MEMORANDUM OPINION

THOMAS M. LYNCH, Bankruptcy Judge.

This matter comes before the Court on the Chapter 7 Trustee’s objection to Debt- or’s claim of exemptions. For the reasons set forth herein, the Trustee’s objection will be sustained and Debtor’s claim of exemption of $7,989 in 2013 tax refunds pursuant to 735 ILCS 5/12 — 1001(g)(1) will be disallowed.

JURISDICTION AND PROCEDURE

The Court has jurisdiction to decide this matter pursuant to 28 U.S.C. § 1334 and Internal Operating Procedure 15(a) of the United States District Court for the Northern District of Illinois. It is a core proceeding…