Critical Case Comment

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By Henry E. Hildebrand, III, Chapter 13 Trustee for the Middle District of Tennessee

Lee v. Walro, 508 B.R. 399 (S.D. Ind., March 31, 2014) (Pratt). To determine what portion of a tax refund, payable jointly to a debtor and a debtor’s non-filing spouse, is property of a Chapter 7 estate, the Court must apply the “separate filings rule” and analyze what each taxpayer would have received had they filed separate tax returns.

Case Summary

Lester and Brenda Lee filed a joint tax return for the 2011 tax year and were scheduled . . .

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