Reported decision

In re Doris Crutch and Benjamin Crutch

Chief Judge Carla E. Craig granted the Chapter 7 trustee's motion and denied the debtors' claim that their 2015 federal and state tax refunds were exempt. Although the debtors' income came from a pension and Social Security, the court held that the money lost its exempt character once it was withheld as tax, and directed the debtors to turn the refund over to the trustee. Avrum J. Rosen represented the Chapter 7 trustee, Debra Kramer.