Matter of Truax

ORDER ON TRUSTEE’S OBJECTION TO EXEMPTION OF IRS REFUND

THOMAS E. BAYNES, Jr., Bankruptcy Judge.

THIS CAUSE came on for consideration upon the Trustee’s Objection to the Debt- or’s claimed exemption of the Debtor’s income tax refund. The Court reviewed the Objection, the record, heard argument of counsel and finds as follows:

The Debtor filed a petition for relief under Chapter 7 of the Bankruptcy Code on March 16, 1989. An IRS refund to the Debtor in the amount of $3,441.00 for the tax year 1988 is claimed as exempt wages pursuant to Section 222.11 Fla.Stat. (1987) and Art. X, Section 4 of the…