In re Kelly

A chapter 7 trustee filed a motion for turnover, requesting turnover of 86 percent of a debtor's 2008 state and federal tax refunds. The debtor objected, claiming that his non-debtor spouse had a 50 percent interest in the tax refunds such that the entirety of the refunds did not constitute property of his estate under 11 U.S.C.S. § 541(a). The debtor also contended that tax preparation fees should be deducted from the amount subject to turnover.